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The following represents the Trial balances of Radio and Sound Ltd for the year ended 30 June 2019. DR (162 500) (122 500) (72 200) CR (36 000) 14 500 (32 000) (5 500) Share capital (130 000/18 000 shares) Retained earnings/Accumulated loss Gross profit Gain on expropriation of land (tax effect nil) Dividends received Trade and other payables Property Plant and equipment @Carrying amount inventories Income tax expense Dividends paid Investment in Sound Ltd @fair value (11 500) (25 300) 323 600 21 900 20 600 12 500 15 400 (7 200) 28 000 18 100 8 100 12 000 Additional information 1. Radio Limited acquired 8 100 ordinary shares for N$15 400 in Sound Limited, a company in the motor industry, on 1 July 2017 when the retained earnings of Sound Limited amounted to N$8 000. Radio Limited exercises significant influence over the management and financial policies of Sound Limited. 2. At acquisition date no unidentified assets, liabilities or contingent liabilities existed and the fair values of all assets, liabilities and contingent liabilities were confirmed to be equal to the carrying amounts thereof. 3. During the current financial year, Radio Limited bought inventory from Sound Limited at cost plus 20%. At year-end on 30 June 2020, Stereo Limited had inventory amounting to N$5 700 on hand that had been bought from Sound Limited during the year. 4. Assume a tax rate has been 28% since 2017. 5. The published market price for the investment in Sound Limited is N$16 000. Page 15 of 23 6. The equity investment is measured at fair value through profit and loss (FVTPL). The fair value of the equity investment is equal to the original cost price thereof. 7. Each share carries 1 vote. Sound Limited is incorporated in Namibia and its principal place of business is in Windhoek. Sound Limited produces inventory used in the operational process of Radio Limited. Required: 3.2 Discuss the appropriate accounting treatment of goodwill which arises as a result 3 of the acquisition of an investment in an associate 3.3 Discuss the appropriate accounting treatment if an excess of fair value above the 3 cost price of the investment arises as a result of the acquisition of an investment in an associate. 3.4 Discuss the appropriate accounting treatment of unrealised profits or losses 3 resulting from intercompany transactions between an investor and an associate 3.5 Prepare the annual financial statements of the Stereo Limited Group for the year 25 ended 30 June 20.9. Only the following note is required: Investment in associate The following represents the Trial balances of Radio and Sound Ltd for the year ended 30 June 2019. DR (162 500) (122 500) (72 200) CR (36 000) 14 500 (32 000) (5 500) Share capital (130 000/18 000 shares) Retained earnings/Accumulated loss Gross profit Gain on expropriation of land (tax effect nil) Dividends received Trade and other payables Property Plant and equipment @Carrying amount inventories Income tax expense Dividends paid Investment in Sound Ltd @fair value (11 500) (25 300) 323 600 21 900 20 600 12 500 15 400 (7 200) 28 000 18 100 8 100 12 000 Additional information 1. Radio Limited acquired 8 100 ordinary shares for N$15 400 in Sound Limited, a company in the motor industry, on 1 July 2017 when the retained earnings of Sound Limited amounted to N$8 000. Radio Limited exercises significant influence over the management and financial policies of Sound Limited. 2. At acquisition date no unidentified assets, liabilities or contingent liabilities existed and the fair values of all assets, liabilities and contingent liabilities were confirmed to be equal to the carrying amounts thereof. 3. During the current financial year, Radio Limited bought inventory from Sound Limited at cost plus 20%. At year-end on 30 June 2020, Stereo Limited had inventory amounting to N$5 700 on hand that had been bought from Sound Limited during the year. 4. Assume a tax rate has been 28% since 2017. 5. The published market price for the investment in Sound Limited is N$16 000. Page 15 of 23 6. The equity investment is measured at fair value through profit and loss (FVTPL). The fair value of the equity investment is equal to the original cost price thereof. 7. Each share carries 1 vote. Sound Limited is incorporated in Namibia and its principal place of business is in Windhoek. Sound Limited produces inventory used in the operational process of Radio Limited. Required: 3.2 Discuss the appropriate accounting treatment of goodwill which arises as a result 3 of the acquisition of an investment in an associate 3.3 Discuss the appropriate accounting treatment if an excess of fair value above the 3 cost price of the investment arises as a result of the acquisition of an investment in an associate. 3.4 Discuss the appropriate accounting treatment of unrealised profits or losses 3 resulting from intercompany transactions between an investor and an associate 3.5 Prepare the annual financial statements of the Stereo Limited Group for the year 25 ended 30 June 20.9. Only the following note is required: Investment in associate