Test bank of Advanced Accounting by Guerrero & Peralta CHAPTER 14
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(3) To eliminate intercompany gain on sale of equipment debited to Investment account and restore equipment to its original book value. Working Paper Elimination Entries –
(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
(2) Reconciliation of Home Office and Investment in
[r]
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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
1,200 Accumulated Depreciation – Furniture and Fixtures ..... To have a goodwill, the only possible base is the capital