pleas answer a and c . thank you anonymous .

QUESTION 4 (20 MARKS) A. On 1 January 2018, Sanko Bhd acquired 70% of the ordinary shares of Wijaya PT for RM2,000,000. Sanko Bhd's functional and presentation currency is the Malaysian Ringgit. The functional currency of Wijaya PT is the Indonesian Rupiah (IDR). On the acquisition date, the equity of Wijaya PT comprises of ordinary shares of IDR 15,000,000 and retained profit of IDR5,000,000. The carrying amount of the net assets reflects fairly the fair values of the assets except for one building which has a fair value exceeding its carrying amount by IDR 500,000 The exchange rates for the year 2018 are as follows 1 January 2018 RMT: IDR 8.00 31 December 2018 RM1: IDR 8.60 Average rate RMI: IDR 8.30 Required: Determine the goodwill on consolidation of Wijaya PT and the translation exchange reserve as at 31 December 2018 (6 marks) (CLO3-PLO2.C3) ACCT3132/Sep/Oct2019 Page 8 of 9 B. Alam Fauna Bhd operates two types of business unit, textiles and fumiture. These business units are considered as two operating segments as accordance to MFRS 8. The performances of these segments are also disclosed separately in the company's annual report Required: Evaluate the possibility of Alam Fauna Bhd to aggregate the two operating segments as one reportable segment. (6 marks) (CLO3:PLO2C5) C. Distinguish the basic principle in measuring equity-settled and cash-settled share-based payment (4 marks) (CLO3-PLO2.C4) D. The management of Excel Co, has decided to amend its current practice pertaining to defined benefit pension scheme. The company has agreed to increase the contribution of the current defined benefit pension scheme by another RM50 million. The average remaining service life of the employees is 15 years. Required: Explain the accounting treatment to record the amendment of the defined benefit pension scheme (4 marks) (CLO3-PLO2C5) QUESTION 4 (20 MARKS) A. On 1 January 2018, Sanko Bhd acquired 70% of the ordinary shares of Wijaya PT for RM2,000,000. Sanko Bhd's functional and presentation currency is the Malaysian Ringgit. The functional currency of Wijaya PT is the Indonesian Rupiah (IDR). On the acquisition date, the equity of Wijaya PT comprises of ordinary shares of IDR 15,000,000 and retained profit of IDR5,000,000. The carrying amount of the net assets reflects fairly the fair values of the assets except for one building which has a fair value exceeding its carrying amount by IDR 500,000 The exchange rates for the year 2018 are as follows 1 January 2018 RMT: IDR 8.00 31 December 2018 RM1: IDR 8.60 Average rate RMI: IDR 8.30 Required: Determine the goodwill on consolidation of Wijaya PT and the translation exchange reserve as at 31 December 2018 (6 marks) (CLO3-PLO2.C3) ACCT3132/Sep/Oct2019 Page 8 of 9 B. Alam Fauna Bhd operates two types of business unit, textiles and fumiture. These business units are considered as two operating segments as accordance to MFRS 8. The performances of these segments are also disclosed separately in the company's annual report Required: Evaluate the possibility of Alam Fauna Bhd to aggregate the two operating segments as one reportable segment. (6 marks) (CLO3:PLO2C5) C. Distinguish the basic principle in measuring equity-settled and cash-settled share-based payment (4 marks) (CLO3-PLO2.C4) D. The management of Excel Co, has decided to amend its current practice pertaining to defined benefit pension scheme. The company has agreed to increase the contribution of the current defined benefit pension scheme by another RM50 million. The average remaining service life of the employees is 15 years. Required: Explain the accounting treatment to record the amendment of the defined benefit pension scheme (4 marks) (CLO3-PLO2C5)