The Following Information Relates to Questions
on 1 July 20X3

question 14

Multiple Choice

The following information relates to questions
On 1 July 20X3 Alpha Ltd acquired a 25% share of Beta Ltd. At that date the following assets had carrying amounts different to their fair values in Beta's books:
$$\begin{array} { | l | c | l | } \hline \text { Asset } & \begin{array} { c } \text { Carying } \\\text { amount }\end{array} & \text { Fair value } \\\hline \text { Inventory } & \text { €12 000 } & \text { €15 000 } \\\hline \text { Machinery } & \text { €24 DOQ } & \text { €30 000 } \\\hline\end{array}$$
All inventory was sold to third parties by 30 June 20X4. On 1 July 20X3, the machinery had a remaining useful life of 3 years.
The tax rate is 30%.
-The adjustment required to the investment in associate account at 30 June 20X5 in relation to the above assets is:

• A) €500
• B) €1225
• C) €1400
• D) €1750

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