PRACTICE QUESTIONS
496
KAPLAN PUBLISHING
109 At 1 January 20X5 Purves acquired 80% of the equity share capital of
Noakes
for $100,000. At that
Noakes
had equity share capital of 50,000
$1 shares and other components of equity of $30,000. At 31 December
20X6 the other components of equity of Purves and
Noakes
were as
follows:
Purves
Noakes
$
$
Other components of equity
400,000
50,000
At the date of acquisition, the fair value of NCI at acquisition was $75,000.
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