Fixed Assets and Depreciation Accounting Test

Module 610 Questions

Question 1 of 10

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A listed company acquires high-tech equipment. The seller quotes Rs 60 crore but agrees to accept 1 crore equity shares of the buyer instead of cash. The buyer's shares trade at Rs 58. At what value should the equipment be recorded?

A
Rs 58 crore, the fair value of the securities given up
B
Rs 2 crore, the difference between the quote and the share value, treated as a discount
C
Rs 60 crore, because that is the seller's quoted price for the asset
D
Rs 59 crore, the average of the quote and the market value of the shares

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