特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P2科目的每日一练，希望大家能从做题过程中提升自己。

Question：Which 3 of the following might be part of the fair value of purchase consideration on acquisition of a subsidiary?

A. Costs of issuing capital instruments to fund the acquisition.

B. Cash paid.

C. Quoted shares, at their market valuation.

D. Provisions for future losses of the subsidiary being acquired.

E. Due diligence investigation fees.

The correct answers are:

Cash paid;

Quoted shares, at their market valuation.

解析：Cash is the most obvious way of paying for an acquisition. However shares might be offered to the subsidiary's shareholders as well as cash. If the acquiring company is covering the costs of acquisition these form part of the total cost of the investment.

Fees associated with the acquisition must be expensed as incurred under the revised IFRS 3.

The costs of issuing capital instruments to fund the acquisition are specifically excluded under IFRS 3. These should be written off against the carrying value of the capital instrument.

Provision for future losses of the subsidiary being acquired is not allowed under IFRS 3 unless the outgoing subsidiary management incurred those liabilities since otherwise no obligating event existed at the time of combination. If so this would impact the assets and liabilities being transferred not the purchase consideration. If the liability were incurred post-acquisition it would not be part of the cost of the investment on acquisition.

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