Question 1
Redgrapes has a 60% ownership interest in EHC, which it controls. On 1 January 20X1, Redgrapes acquires an additional 20% interest in EHC. On 1 January 20X1, the non-controlling interest in EHC had a value of 700. Redgrapes paid 500 for the additional 20% interest in EHC. Which of the following statements is correct?
Redgrapes recognizes a decrease in non-controlling interest of 350 and a decrease in cash of 500. The remaining 150 is recognized as goodwill.
Redgrapes recognizes a decrease in non-controlling interest of 350 and a decrease in cash of 500. The remaining 150 is recognized as a reduction of the parent's equity.
Redgrapes recognizes a decrease in non-controlling interest of 500 and a decrease in cash of 500.
Redgrapes recognizes a decrease in non-controlling interest of 350 and a decrease in goodwill of 500. The remaining 150 is recognized as a reduction of equity.
根据企业会计准则，当一个企业对一个子公司拥有控制权，并进一步取得该子公司的股权时，如果购买价格低于该股权的公允价值，差额通常会确认为商誉。在案例中，Redgrapes已经控制了EHC，并且在20X1年1月1日又购买了额外20%的股份。根据企业会计准则，由于Redgrapes已经控制了EHC，这次进一步取得的股权应按其公允价值（即500）进行会计处理，这将导致非控股权益的减少（500 - 350 = 150）和商誉的增加150。因此，正确的会计处理是：
Redgrapes recognizes a decrease in non-controlling interest of 350 and a decrease in goodwill of 500. The remaining 150 is recognized as a reduction of equity.
选择D，Redgrapes recognizes a decrease in non-controlling interest of 350 and a decrease in goodwill of 500. The remaining 150 is recognized as a reduction of equity，是不正确的，因为150应该被确认为商誉，而不是减少的权益。
