China Eastern Airlines Corporation Limited

China Eastern Airlines Corporation Limited
中国东方航空集团有限公司

China Eastern Airlines chairman

Chairman
Liu Shaoyong,

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Australian Advanced Accounting 27

Exercise 27.1 Acquisition analysis, acquisition date entries On 1 July 2019, Christina Ltd acquired all the issued shares of Adeline Ltd, paying $120 000 cash and transferring 100 000 of its own shares to Adeline Ltd’s former shareholders. At that date, the financial statements of Adeline Ltd showed the following information. All the assets and liabilities of Adeline Ltd were recorded at amounts equal to their fair values at the acquisition date. The fair value of Christina Ltd’s shares at acquisition date was $2 per share. Christina Ltd incurred $30 000 in acquisition‐related costs that included $5000 as share issue costs. Required 1.Prepare the acquisition analysis at 1 July 2019. 2.Prepare the journal entries for Christina Ltd to recognise the investment in Adeline Ltd at 1 July 2019. 3.Prepare the consolidation worksheet entries for Christina Ltd’s group at 1 July 2019. 1. Acquisition analysis at 1 July 2019: Net fair value of identifiable assets and liabilities acquired = $100 000...

美國聯邦證券法律：簡介

美國規範證券市場的法規，除聯邦制定的相關規定外，還有各州訂定的證券法令。此外各證券交易所以及證券市場自律組織的規章，在法規領域亦具重大意義。立法背景美國聯邦政府於 1933 年前對證券市場的管理法規尚未完備，當時證券市場的管理主要受各州民、刑事法規及各證券交易所的自律規章所規範。此後於 1929 至 1933 年間，股價暴跌約 85% 以上。因股市崩盤過程中，諸多舞弊情事造成重大損失，引起投資大眾極度不安，因此要求控制證券市場的呼聲日起。為重建投資人對證券市場的信心，政府對證券市場的操縱活動進行全面的調查，並於 1933 年、 1934 年分別制定 “1933 年證券法 ” 及 ”1934 年證券交易法 ” 。制定該法目的為：第一，要求公開向大眾募資的公司，需向投資人真實反映其營業狀況、其股份出售的情形及投資風險；第二，公平對待每位股東，且以投資人的利益為首要考慮目標。聯邦證券法律 Securities Act of 1933 1933 年證券法 Securities Exchange Act of 1934 1934 年證券交易法 Trust Indenture Act of 1939 1939 年信託契約法 Investment Company Act of 1940 1940 年投資公司法 Investment Advisers Act of 1940 1940 年投資顧問法 Sarbanes-Oxley Act of 2002 薩班斯 · 奧克斯利法案 Dodd-Frank Wall Street Reform and ConsumerProtection Act of 2010 2010 年多德 - 弗蘭克華爾街改革和消費者保護法 Jumpstart Our Business Startups Act of 2012 2012 年 JOBS“ 約伯斯 ” 法案 Securities and Exchange Commission Rules and Regulations Part 200 Organization: Conduct and Ethics; and Information and R...

AU: Consolidation: other issues

Consolidation: other issues 1. Discuss the two types of NCI that may exist in a multiple subsidiary group structure. One feature of multiple subsidiary structures where a parent has an interest in a subsidiary that is itself a parent of another subsidiary is the need to classify the NCI ownership in the subsidiaries into direct non-controlling interest (DNCI) and indirect non-controlling interest (INCI). A DNCI exists where the NCI owns shares in a subsidiary. An INCI exists in a subsidiary where that subsidiary is owned by a partially owned subsidiary in the group. The NCI in the partially owned subsidiary is the INCI in the other subsidiary. Example: 80% 60% P Ltd A Ltd B Ltd P Ltd 80% P Ltd 48% DNCI 20% DNCI 40% INCI 12% 2. Explain the difference in the calculation of the direct and indirect N Direct NCI receives a proportionate share of all equity of the subsidiary over which it has direct ownership interest. Indirect NCI receives a proportionate share of only th...

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