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On 1 October 20X4, Pyramid Co acquired 80% of Square Co’s 9 million equity shares. At the date of acquisition,Square Co had an item of plant which had a fair value of $3m in excess of its carrying amount. At the date of acquisition it had a useful life of five years. Pyramid Co’s policy is to value non-controlling interests at fair value at the date of acquisition. For this purpose, Square Co’s shares had a value of $3·50 each at that date. In the year ended 30 September 20X5, Square Co reported a profit of $8m.

At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of financial position of the Pyramid group as at 30 September 20X5?

A、$26,680,000

B、$7,900,000

C、$7,780,000

D、$12,220,000

请帮忙给出正确答案和分析,谢谢!

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