Question

The Source question in attachment
The following is the balance sheet for both the holding and affiliated companies on 01-01-2012, the date of acquisition and control
Holding Company, Al-Bayan Subsidiary The Holding Company, Al-Bayan
300,000,000,000,000 inventory 25,000,000,000,000 liabilities
20,000 75,000,000 current assets 2 billion 70,000,000 issued capital
75,000,000,000,000 fixed assets 30,000,000 30,000,000 premium
20,000,000 25,000,000 retained earnings
1500000000 investments in the subsidiary

275000000 200,000,000 Total 27500000 20,000,000 Total

On the date of acquisition, the holding company purchased 80% of the subsidiary's 125,000 shares
The market value of the assets of the affiliate acquisition date
Inventory 20,000,000 current assets 600,000,000 fixed assets 19.5 million
If you know that the holding company follows the method of acquisition and the method of total goodwill
Required
1- Determination of goodwill or acquisition gains
2- Make the explanatory restrictions necessary for settlement and exclusion on the date of acquisition
3- Answer required in 1-2, partial fame method

Answer 1

Answer:

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