Advance Accounting

In: Business and Management

Submitted By yoshuasinaga
Words 3667
Pages 15
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Chapter 1 Test Bank

BUSINESS COMBINATIONS

Multiple Choice Questions LO1 1. Which of the following is a reason why a company would expand through a combination, rather than by building new facilities? a. A combination might provide cost advantages. b. A combination might provide fewer operating delays. c. A combination might provide easier access to intangible assets. d. All of the above are possible reasons that a company might choose a combination. LO2 2. A business combination in which a new corporation is created and two or more existing corporations are combined into the newly created corporation is called a a. b. c. d. merger. purchase transaction. pooling-of-interests. consolidation.

3.

A business combination occurs when a company acquires an equity interest in another entity and has a. b. c. d. at least 20% ownership in the entity. more than 50% ownership in the entity. 100% ownership in the entity. control over the entity, irrespective of the percentage owned.

©2009 Pearson Education, Inc. publishing as Prentice Hall

1-1

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4.

FASB favors consolidation of two entities when a. one acquires less than 20% equity ownership of the other. b. one company’s ownership interest in another gives it control of the acquired company, yet the acquiring company does not have a majority ownership in the acquired. Typically, this is in the 20%-50% interest range. c. one acquires two thirds equity ownership in the other. d. one gains control over the entity, irrespective of the equity percentage owned.

LO3 LO4 5. Michangelo Co. paid $100,000 in fees to its accountants and lawyers in acquiring Florence Company. Michangelo will treat the $100,000 as a. an…...

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