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    Krizia Mae Vergara
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    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    9 views1 page

    Afs

    Uploaded by

    Krizia Mae Vergara

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Previous equity interest

    10%

    1,200,000.00

    additional investment
    Total

    65%

    9,000,000.00
    10,200,000.00

    Computation for FMV


    C/S
    APIC
    RE
    Excess
    wheel and axle
    Total

    (300,000.00)

    3,000,000.00
    3,000,000.00
    2,000,000.00
    1,000,000.00
    9,000,000.00

    Goodwill
    Acquisition
    FMV
    Allocation
    Goodwill

    Total
    Parent
    NCI
    13,200,000.00 10,200,000.00
    3,000,000.00
    (9,000,000.00)
    (6,750,000.00) (2,250,000.00)
    4,200,000.00
    3,450,000.00
    750,000.00

    WPEE 1
    Common Stock
    APIC
    RE

    3,000,000.00
    3,000,000.00
    2,000,000.00
    IIS
    NCI

    WPEE 2
    Wheel and axle

    WPEE 2.1
    Depreciation Expense

    valuation adjustments

    6,000,000.00
    2,000,000.00

    1,000,000.00
    IIS
    NCI

    750,000.00
    250,000.00

    100,000.00
    Accumulated Depreciation

    100,000.00

    WPEE 3
    Goodwill

    4,200,000.00
    IIS
    NCI

    WPEE 4
    Loss

    3,450,000.00
    750,000.00

    (300,000.00)
    UGL-OCI

    (300,000.00)

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