题目内容
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[主观题]
Witch acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1
April 20X8 when the retained earnings of Wizard were $450,000.The carrying amounts of Wizard's net assets at the date of acquisition were equal to their fair values apart from a building which had a carrying amount of $600,000 and a fair value of $850,000.The remaining useful life of the building at the acquisition date was 40 years.
Witch measures non-controlling interest at fair value, based on share price.The market value of Wizard shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard were $750,000.
At what amount should the non- controlling interest appear in the consolidated statement of financial position of Witch at 31 March 20X9().
A、$195,000
B、$193,125
C、$135,000
D、$188,750
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