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NEW QUESTION: 1
ST acquired 75% of the 2 million $1 equity shares of CD on 1 January 20X3, when the retained earnings of CD were S3,550,000. CD has no other reserves.
ST paid $5,600,000 for the shares in CD and the non controlling interest was measured at its fair value of S1,400,000 at acquisition.
At 1 January 20X3, the fair value of CD's net assets were equal to their carrying amount, with the exception of a building. This building had a fair value of $1,000,000 in excess of its carrying amount and a remaining useful life of 25 years on 1 January 20X3.
At 31 December 20X5, the retained earnings of ST and CD were $8,500,000 and $5,250,000 respectively.
What is the figure for non-controlling interest to be shown in the consolidated statement of financial position of ST as at 31 December 20X5?
A. $1,805,000
B. $1,607,500
C. $1,825,000
D. $1,795,000
Answer: D

NEW QUESTION: 2
Which two statements regarding router ACLs are true? (Choose two.)
A. They cannot be used to prevent DoS attacks
B. They can protect the router processor from unnecessary traffic, to maintain performance
C. They can restrict and block unwanted access to Cisco IOS services
D. They can be defined as standard, extended, or optional access lists
E. They have no effect on router resources
Answer: B,C

NEW QUESTION: 3
DRAG DROP


Answer:
Explanation: