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Test bank of Advanced Accounting by Guerrero & Peralta CHAPTER 18

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The other comprehensive income is then accumulated and reported in the stockholders’ equity section of the consolidated balance sheet as presented below:.. Net assets

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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Schedule of Allocation of Cost of Goods Sold Year Ended December 31, 2008. On Cash Ratio to

Since the Company has a reorganization value of P800,000 but only P653,000 can be assigned to specific assets based on market value, the remaining P147,000 is reported as

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Cash in bank .. Assets recorded at market value with two equal capital balances.. greater than 15% of the profits from the period].. Extra 10% payment is deducted from the