A. Management of Amos Bhd is decided to expand the business to be more global and therefore, Amos Bhd begin with business acquisition. On 1 January 2019, Amos Bhd acquired 90% of the ordinary shares of Thai Plc for RM5,690,000. Amos Bhd's functional and presentation currency is the Malaysian Ringgit (RM), while the functional currency of Thai Plc is the Thai Bhat (THB). As at 1 January 2020, the equity of Thai Plc comprises of ordinary shares of THB 7,500,000 and retained profit of THB3,750,000. All the carrying amount of the net assets reflects fairly the fair values as at the acquisition date. Rate of exchange are as follows: 1 January 2020 RM1: THB 8.01 31 December 2020 Average rate RM1: IDR 7.50 RM1: IDR 7.76 B. Required: Compute the goodwill on consolidation of Thai Plc and the translation exchange reserve as at 31 December 2020. (6 marks) (CLO3:PLO2:C4) Yang Yuan Bhd, a property development company and listed in Bursa Malaysia. At present, the company is having six business division as reported in its financial statements. The extracted information of the business division available as below with no significant intercompany balances for the year ended 30 June 2020: AA Top Excel Good High Shine RM million External revenue 1,050 600 350 250 450 620 Internal revenue 200 100 100 280 180 310 Profit/(Loss) 500 300 200 90 330 (150) Assets 1,200 5,100 380 410 3,000 2,800 Required: Analyse the above information to identify the reportable segment in according to MFRS 8 Operating Segment. All the criteria are to be applied accordingly. (8 marks) C. The management of Kira-Kira Bhd granted 400 share options to each of its 200 employees on 15 July 2016. The options will be vested only if employees remain in the company for three years from the grant date which exercisable on 15 July 2019. The fair value of the share option was RM10 on 15 July 2016. A number of 50 employees left the company as at the year ended 30 July 2017, and another 20 employees left in the following year 2018. In the year ended 30 June 2019, a further of 30 employees finally left Kira-Kira Bhd. Required: Ascertain the relevant accounting record to account for the transaction in accordance with MFRS 2 Share Based Payment