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  • Total Assets P2,888,000 Goodwill P70,000: Debit To Expenses

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    Love Freddy
    9 views28 pages
    1) The document reports asset values for Avon and Bell including total assets of P2,888,000. 2) It details the acquisition of Bell by Avon for a price of P800,000, with fair value of Bell's net assets at P600,000. 3) Goodwill from the acquisition is calculated as the price paid (P800,000) less the fair value of net assets acquired (P600,000 - P412,000) equaling P288,000.

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    1) The document reports asset values for Avon and Bell including total assets of P2,888,000. 2) It details the acquisition of Bell by Avon for a price of P800,000, with fair value of Bell's net assets at P600,000. 3) Goodwill from the acquisition is calculated as the price paid (P800,000) less the fair value of net assets acquired (P600,000 - P412,000) equaling P288,000.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    9 views28 pages

    Total Assets P2,888,000 Goodwill P70,000: Debit To Expenses

    Uploaded by

    Love Freddy
    1) The document reports asset values for Avon and Bell including total assets of P2,888,000. 2) It details the acquisition of Bell by Avon for a price of P800,000, with fair value of Bell's net assets at P600,000. 3) Goodwill from the acquisition is calculated as the price paid (P800,000) less the fair value of net assets acquired (P600,000 - P412,000) equaling P288,000.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 28

    ,

    P 288,000
    Avon’s assets 2,000,000
    Goodwill P 288,000
    Avon’s assets 2,000,000
    Bell’s assets at fair value 600,000
    Total assets P2,888,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Goodwill P 288,000
    Avon’s assets 2,000,000
    Bell’s assets at fair value 600,000
    Total assets P2,888,000

    14-10: c

    Debit to expenses:
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000
    Total assets P2,888,000

    14.9 14-10: c a
    Price paid P 800,000
    Less: Fair value of net assets acquired
    Acquisition cost P245,000

    fair value at date of acquisition)

    14-7: d

    Income from acquisition P (500,000)

    d14-3: c
    P3,600,000
    Contingent consideration 14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)

    d14-3: c
    b

    1
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000

    Debit to expenses:
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000

    d14-3: c

    d14-3: c
    P3,600,000
    Contingent consideration 120,000

    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)

    d14-3: c
    b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000

    Debit to expenses:

    2
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000

    d14-3: c

    d14-3: c
    P3,600,000
    Contingent consideration 120,000

    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price
    Goodwill P70,000
    Income from acquisition P (500,000)

    d14-3: c
    b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    P70,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    -2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)

    3
    Total assets P2,888,000

    14.9 14-10: c a

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    14.10 Goodwill
    a
    b

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c

    Goodwill P70,000
    Income from acquisition P (500,000)

    d14-3: c
    b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    P70,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    -2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)
    Total assets P2,888,000

    4
    14.9 14-10: c a

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    14.10 Goodwill
    a
    b

    000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    P70,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    -2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)
    Total assets P2,888,000

    14.9 14-10: c a

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    14.10 Goodwill
    a
    b

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c
    Price paid (8,000 shares x P30) P240,000

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total net income P1,800,000

    d14-3: c
    Acquisition cost P245,000

    5
    fair value at date of acquisition)

    14-7: d

    Income from acquisition P (500,000)

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Goodwill 000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    P70,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    -2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)
    Total assets P2,888,000

    14.9 14-10: c a

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    14.10 Goodwill
    a
    b

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c
    Price paid (8,000 shares x P30) P240,000

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total net income P1,800,000

    d14-3: c
    Acquisition cost P245,000

    6
    fair value at date of acquisition)

    14-7: d

    Income from acquisition P (500,000)

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Goodwill
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c

    Goodwill P70,000
    Income from acquisition P (500,000)

    d14-3: c
    b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Less: Fair value of net assets acq Price paid (8,000 shares x P30)
    P240,000

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total net income P1,800,000

    d14-3: c
    Acquisition cost P245,000

    fair value at date of acquisition)

    14-7: d

    7
    Income from acquisition P (500,000)

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000
    Total costs P3,720,000

    Purchase price P250 Price paid (8,000


    shares x P30) P240,000

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total net income P1,800,000

    d14-3: c
    Acquisition cost P245,000

    fair value at date of acquisition)

    14-7: d

    Income from acquisition P (500,000)

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000
    Total costs P3,720,000

    Purchase price P250uired


    180,000
    Goodwill P70,000
    P70,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    -2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)
    Total assets P2,888,000

    8
    14.9 14-10: c a

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    14.10 Goodwill
    a
    b

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c
    P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)

    d14-3: c
    b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000

    Debit to expenses:
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000

    d14-3: c

    d14-3: c
    P3,600,000

    9
    Contingent consideration 120,000

    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)

    d14-3: c
    b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000

    Debit to expenses:
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000

    d14-3: c

    d14-3: c
    P3,600,000
    Contingent consideration 120,000

    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    10
    Income from acquisition P (500,000)

    d14-3: c
    b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000

    Debit to expenses:
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000

    d14-3: c

    d14-3: c
    P3,600,000
    Contingent consideration 120,000

    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Income from acquisition P (500,000)

    d14-3: c
    b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    d
    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000

    11
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000

    Debit to expenses:
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000

    d14-3: c

    d14-3: c
    P3,600,000
    Contingent consideration 120,000

    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000
    Total costs P3,720,0

    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    -2:

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Goodwill P 288,000
    Avon’s assets 2,000,000
    Goodwill P 288,000
    Avon’s assets 2,000,000
    Bell’s assets at fair value 600,000
    Total assets P2,888,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Goodwill P 288,000
    Avon’s assets 2,000,000

    12
    Bell’s assets at fair value 600,000
    Total assets P2,888,000

    14-10: c

    Debit to expenses:
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000
    Total assets P2,888,000

    14.9 14-10: c a
    Price paid P 800,000
    Less: Fair value of net assets acquired
    Acquisition cost P245,000

    fair value at date of acquisition)

    14-7: d

    Income from acquisition P (500,000)

    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    Contingent consideration 5,000
    Acquisition cost P245,000
    Total costs P3,720,0

    14-2: b
    Less: Fair value of net assets acquired
    Cash P 160,000
    Inventory 380,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    -2:

    Price paid P 700,000


    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000
    Goodwill P 288,000
    Avon’s assets 2,000,000
    Goodwill P 288,000
    Avon’s assets 2,000,000
    Bell’s assets at fair value 600,000
    Total assets P2,888,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    Less: Fair value of net assets acquired (P600,000 – P188,000) 412,000

    13
    Goodwill P 288,000
    Avon’s assets 2,000,000
    Bell’s assets at fair value 600,000
    Total assets P2,888,000

    14-10: c

    Debit to expenses:
    Broker’s fee P 50,000
    Pre-acquisition audit fee 40,000
    General administrative costs Bell’s assets at fair value
    600,000
    Total assets P2,888,000

    14.9 14-10: c a
    120,000
    Total costs P3,720,000

    P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    14-3: c
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    Purchase price (100,000 shares x P36) d

    Price

    14-2: b
    d
    14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000
    d

    Price

    14-2: b

    14
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    Purchase price 0

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000
    d

    Price

    14-2: b
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000
    14-2: b
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    15
    Purchase price 0

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost d

    Goodwill P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000

    P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    14-3: c
    d

    16
    Price paid (8,000 shares x P30) P240,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares


    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    P245,000

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares


    d

    17
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares


    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000
    d

    18
    Price

    14-2: b
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    Purchase price 0
    Goodwill P70,000

    Purchase price (100,000 shares x P36)


    Acquisition cost P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000
    x P30) P240,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000

    19
    Acquisiti Goodwill
    P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration Acquisition cost
    P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000
    x P30) P240,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000

    20
    Acquisiti Goodwill
    P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration Acquisition cost
    P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000
    x P30) P240,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000

    21
    Acquisiti Goodwill
    P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration
    Price paid (8,000 shares x P30) P240,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs Purchase price (100,000 shares x P36)
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000
    d

    Price

    14-2: b
    d

    22
    Price paid (8,000 shares x P30) P240,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    Purchase price 0
    Goodwill P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs Purchase price (100,000 shares x P36)
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000
    d

    Price

    14-2: b
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    23
    Purchase price P250,000
    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    Purchase price 0
    Goodwill P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs Purchase price (100,000 shares x P36)
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000
    d

    Price

    14-2: b
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    24
    Purchase price 0
    Goodwill P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs Purchase price (100,000 shares x P36)
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,720,000
    d14-3: c

    25
    Purchase price (100,000 shares x P36) P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000

    0
    Goodwill P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs Purchase price (100,000 shares x P36)
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000

    d
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-3: c

    Purchase price (100,000 shares x P36) P3,600,000


    Contingent consideration 120,000
    Total costs P3,720,000
    d

    Price

    14-2: b
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000

    26
    Goodwill P70,000

    Purchase price 0
    Goodwill P70,000

    Purchase price (100,000 shares x P36)

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000
    d14-3: c
    P3,600,000
    Contingent consideration 120,000
    Total costs Purchase price (100,000 shares x P36)
    P3,600,000
    Contingent consideration 120,000
    Total costs P3,720,000

    d
    P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    14-3: c
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,00 d

    Price

    14-2: b
    d

    27
    Price paid (8,000 shares x P30) P240,000
    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,000
    Goodwill P70,000

    14-3: c
    d

    Price paid (8,000 shares x P30) P240,000


    Contingent consideration 5,000
    Acquisition cost P245,000

    14-2: b

    Purchase price P250,000


    Less: Fair value of net assets acquired 180,00

    28

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