The Following Acquisition Analysis Relates to a Non-Sequential Acquisition,at the Time

question 43

Multiple Choice

The following acquisition analysis relates to a non-sequential acquisition,at the time that Ginger Ltd acquires a controlling interest (acquiring 60 per cent) in Posh Ltd.Posh Ltd had previously acquitted 75 per cent of Scary Ltd. $\begin{array}{|l|r|r|}\hline & \text { Posh Ltd } & \begin{array}{r}\text { Ginger Ltd } \\\text { interest }\end{array} \\\hline \text { Share capital at acquisition date } & 280000 & \text { (a) } \\\text { Retained earnings at acquisition date } & 124000 & \text { (b) } \\\text { Share of post-acquisition earnings of Scary Ltd attributable to Posh } & 90000 & \text { (c) } \\\text { Ltd prior to Ginger's acquisition of Posh Ltd } & & \\\text { Increase in retained earnings of Scary Ltd } & & \\\text { ((d) }-56000) & & \\\hline\end{array}$ What are the figures represented by (a) and (b) in the table above?

• A)(a) €210 000; (b) €93 000
• B)(a) €168 000; (b) €74,400
• C)(a) €126 000; (b) €55,800
• D)(a) €280 000; (b) €124 000

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