Test bank of Advanced Accounting by Guerrero & Peralta CHAPTER 12
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(2) To allocate difference... (2) To
Under PFRS 3 (Business combination), the allocation of the negative difference to the non-current assets, excluding long-term investments in marketable securities is no
Papa’s retained earnings of P120,000 will
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24,400 To record payment of priority liabilities. Accounts
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In this case, an offset of the receivable against the capital credit is reasonable, provided the receivable is not interest-bearing, Amp has a sufficient capital credit,
200 To correct capital accounts for error in loss allocation computed as follows:. Alvin Benny