问答题 On 1 July 2014 Bycomb acquired 80% of Cyclip’s equity shares on the following terms: –a share exchange of two shares in Bycomb for every three shares acquired in Cyclip; and – a cash payment due on 30 June 2015 of $1·54 per share acquired (Bycomb’s cost of capital is 10% perannum). At the date of acquisition, shares in Bycomb and Cyclip had a stock market value of $3·00 and $2·50 eachrespectively. Statements of profit or loss for the year ended 31 March 2015:

问答题 (a) Calculate the consolidated goodwill at the date of acquisition of Cyclip.(6 marks)

问答题 (b) Prepare extracts from Bycomb’s consolidated statement of profit or loss for the year ended 31 March 2015,for: (i)revenue; (ii)cost of sales; (iii)finance costs; (iv) profit or loss attributable to the non-controlling interest. The following mark allocation is provided as guidance for this requirement: (i)1 mark(ii)3 marks(iii)2? marks(iv) 2? marks (9 marks)