Water Limited adquiri� Boy Limited por una contraprestaci�n de comp.pdf

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Water Limited adquirió Boy Limited por $110,000. El valor razonable del activo de tierra de Boy era de $80,000, mientras que su valor en libros era de $60,000. El ajuste adecuado para reconocer el efecto fiscal de la revaluación del terreno es un cargo al activo por impuestos diferidos de $6,000, dado que la tasa impositiva de la empresa es del 30%.

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Water Limited adquiri Boy Limited por una contraprestacin de compra de $ 110 000. En la
fecha de adquisicin, el valor razonable del activo de la tierra de Boy Limited era de $ 80 000 y el
valor en libros era de $ 60 000. Si la tasa impositiva de la empresa es del 30%, cul de los
siguientes es el ajuste adecuado para reconocer el efecto fiscal de la revaluacin de la combinacin
de negocios del terreno a la fecha de adquisicin?
I.
Dr
Pasivo por impuestos diferidos
$6 000
II.
cr
Pasivo por impuestos diferidos
$6 000
tercero
Dr
Activos por impuestos diferidos
$6 000
IV.
cr
Activos por impuestos diferidos
$6 000
Durante el proceso de consolidacin, puede ser necesario realizar los siguientes ajustes a los
estados individuales:
a.
asientos de valoracin de combinacin de negocios.
b.
entradas previas a la adquisicin.
C.
asientos de valuacin de combinacin de negocios y asientos previos a la adquisicin en los diarios

individuales de la matriz y las subsidiarias.
d.
asientos de valoracin de combinacin de negocios y asientos de preadquisicin en la hoja de
trabajo de consolidacin.
La NIC 10 Estados Financieros Consolidados requiere que el efecto de las transacciones
intragrupo sea:
a.
eliminados en la consolidacin en la medida de la participacin de la matriz en la subsidiaria.
b.
ajustado en los libros de la matriz y la subsidiaria en la medida de la participacin de la matriz en
la subsidiaria.
C.
ajustado en su totalidad en los libros de la matriz y la subsidiaria.
d.
eliminado en su totalidad en la consolidacin.
Water Limited adquiri Boy Limited por una contraprestacin de compra de $ 110 000. En la
fecha de adquisicin, el valor razonable del activo de la tierra de Boy Limited era de $ 80 000 y el
valor en libros era de $ 60 000. Si la tasa impositiva de la empresa es del 30%, cul de los
siguientes es el ajuste adecuado para reconocer el efecto fiscal de la revaluacin de la combinacin
de negocios del terreno a la fecha de adquisicin?
I.
Dr
Pasivo por impuestos diferidos
$6 000
II.
cr
Pasivo por impuestos diferidos
$6 000
tercero
Dr
Activos por impuestos diferidos
$6 000
IV.

cr
Activos por impuestos diferidos
$6 000

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