-qp.pdf dipifr-2018-dec-ans.pdf DipIFR_INT_J19_0.pdf J19 DipIFR_A.P Note 1 - Alpha's investment in Beta On 1 April 20X5, Alpha acquired 90 million of Beta's 120 million issued equity shares $327 million. On 1 April 20x5, the directors of Alpha measured the non-controlling intere proportionate share of the net assets of Beta at that date. On 1 April 20X5, the net assets of Beta as shown in the individual financial statements of Be The directors of Alpha carried out a fair value exercise to measure the fair value of the identifia of Beta at 1 April 20X5. The following matters emerged: Plant and equipment having a carrying amount of $120 million had an estimated fair val estimated remaining useful life of this plant at 1 April 20X5 was four years. A brand name relating to Beta had a fair value of $30 million. This brand name was individual financial statements of Beta as it was internally developed. The directors of All useful life of this brand name was 10 years from 1 April 2005. A contingent liability relating to a pending legal case was disclosed in the notes to the finar -qp.pdf dipifr-2018-dec-ans.pdf DipIFR_INT_J19_0.pdf J19 DipIFR_A.P Note 1 - Alpha's investment in Beta On 1 April 20X5, Alpha acquired 90 million of Beta's 120 million issued equity shares $327 million. On 1 April 20x5, the directors of Alpha measured the non-controlling intere proportionate share of the net assets of Beta at that date. On 1 April 20X5, the net assets of Beta as shown in the individual financial statements of Be The directors of Alpha carried out a fair value exercise to measure the fair value of the identifia of Beta at 1 April 20X5. The following matters emerged: Plant and equipment having a carrying amount of $120 million had an estimated fair val estimated remaining useful life of this plant at 1 April 20X5 was four years. A brand name relating to Beta had a fair value of $30 million. This brand name was individual financial statements of Beta as it was internally developed. The directors of All useful life of this brand name was 10 years from 1 April 2005. A contingent liability relating to a pending legal case was disclosed in the notes to the finar