Acquirer Plc Purchased 75 Per Cent of Subby Plc for €45

question 26

Multiple Choice

Acquirer Plc purchased 75 per cent of Subby Plc for €45 000.The fair value of identifiable assets was €95 000,and the fair value of liabilities and contingent liabilities amounted to €47 000.According to IFRS 10,what would be the amount of 'goodwill allocated to non-controlling interests of Subby Plc'?

• A)€3000
• B)€9000
• C)€12 000
• D)(€3000)

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Definitions:

Observational Learning

The process of learning behaviors by watching and imitating others, also known as modeling.

Operant Conditioning

It describes a method of learning that employs rewards and punishments for behavior, focusing on the effects of external stimuli on action.

Classical Conditioning

A conditioning process where pairing two stimuli repeatedly results in a response that was initially caused by the second stimulus being later caused by the first stimulus alone.

Latent Learning

A form of learning that occurs without obvious reinforcement or visible behavior change until there is a motive to demonstrate it.