1 Discuss the 12 Discuss the 6 Discuss the 5 2 25 application of determination of implications of net present the fair value of the acquisition value shares issued as a of a subsidiary purchase for its remaining consideration. non-controlling shareholders. 2 Identify the factors 12 Recommend 12 1 25 that affect the approach to determination of an resolving conflict appropriate transfer pricing policy 3 Discuss 12 Discuss 6 Discuss competitive 6 1 25 challenges of competitive advantage and the applying target advantage and the need to delegate costing need to delegate authority to design authority to design team. team. 4 Evaluate impact 11 Identify and 12 2 25 on accounting mitigate ratios. operational risks. 35 24 18 17 6 100
1 Discuss the application of net present value 12 Discuss the determination of the fair value of shares issued as a purchase consideration. 6 Discuss the implications of the acquisition of a subsidiary for its remaining non-controlling shareholders. 5 2 25 2 Identify the factors that affect the determination of an appropriate transfer pricing policy 12 Recommend approach to resolving conflict 12 1 25 3 Discuss challenges of applying target costing 12 Discuss competitive advantage and the need to delegate authority to design team. 6 Discuss competitive advantage and the need to delegate authority to design team. 6 1 25 4 Evaluate impact on accounting ratios. 11 Identify and mitigate operational risks. 12 2 25 35 24 18 17 6 100