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A group presents its financial statements in A$.
The goodwill of its only foreign subsidiary was measured at B$100,000 at acquisition. There have been no impairments to this goodwill.
Exchange rates (where A$/B$ is the number of B$'s to each A$) are as follows:
The value of goodwill to be included in the group's statement of financial position in respect of its foreign subsidiary for the year ended 31 December 20X4 is:
Suggested Answer: A
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7 comments · newest first
AF
Afton
12 months ago
What if the exchange rates change next year?
EL
Elvera
1 year ago
Totally agree, A$75,758 makes sense!
LO
Lonny
1 year ago
Wait, how did they get that number? Seems off.
RY
Ryann
1 year ago
I think it should be A$75,758 based on the rates.
CE
Celestina
1 year ago
Goodwill was B$100,000 at acquisition.
GO
Golda
1 year ago
I think I've got a good handle on this concept from the course material. The deployment directory is where the SAS code from a deployed SAS Data Integration Studio job is stored, so I'll go with option A.
EL
Elenora
1 year ago
Hmm, I'm a bit unsure about the distinction between certification and accreditation. I'll need to review my notes to make sure I don't mix up the definitions.