Test bank of Advanced Accounting by Guerrero & Peralta CHAPTER 7
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Cash flows from operating activities would include both the cash received from patient service Revenue of P300,000 and the cash received from gift shop sales of P25,000.. Cash
has hedged its foreign currency purchase commitment with a forward contract to receive an equal number of foreign currency units... Pesos in settlement of the
Minority Interest in Net Assets of Subsidiary (MINAS). Sto ckholders’
(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
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
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,
