Professional Documents
Culture Documents
Accuracy
00:08 32 15 8 Fair value; fair Fair value; fair Fair value; fair
88 % 80 % 76 % 76 % 76 % 68 % 60 %
BRIAN RAVE
Catherine May BARCELO, Janet E Argielyn
DELA CRUZ Justin Lyka Patrice
Bate KEYCEE QUIT (BRIAN Bulong (Justin Gumanod Fillartos (Patrice
(Catherine (BARCELO, (Janet Emit (Argielyn
RAVE DELA Lyka Bulong) Villadolid)
May Bate) KEYCEE) Gumanod) Fillartos)
CRUZ QUIT)
separately a and c a and c separately as those of a si a and c as those of a si
Equity method Present value Income methodEquity method Equity method Equity method Equity method
Fair value; fair Cost; fair value Cost; fair value Fair value; fair Fair value; cost Cost; fair value Cost; fair value
separate financiseparate financiseparate financiConsolidate finaEquity financial Consolidate finaseparate financi
51%-100% 20% - 50% Less than 20% 20% - 50% 20% - 50% Contractually agLess than 20%
PAS 27 PAS 27 PAS 27 PAS 29 PAS 27 PAS 29 PAS 27
It mandates Does not mandaDoes not mandaDoes not mandaDoes not mandaSeparate Does mandate
It should be inc It should be inc It should be inc It should be dis It should be inc It should be inc It should be inc
Not be affected Be increased byBe increased byNot be affected Not be affected Be increased byBe increased by
Is composed of Enables the inveIs composed of Enables the inveIs composed of Enables the inveEnables the inve
Excluded from tIncluded in the Included in the Excluded from tIncluded in the Included in the Excluded from t
Earnings are repEarnings are repEarnings are repEarnings are repInvestor sells t Earnings are repEarnings are rep
Preference sharOutstanding shaEarnings per sh Ordinary share Outstanding shaOutstanding shaOrdinary share
Contingent issuaBasic Earnings pContingent issuaContingent issuaContingent issuaContingent issuaContingent issua
Outstanding shaPreference sharPreference sharPotential ordinaContingent issu Preference sharOutstanding sha
TRUE TRUE TRUE TRUE TRUE FALSE TRUE
FALSE TRUE TRUE TRUE FALSE FALSE TRUE
FALSE FALSE TRUE FALSE FALSE TRUE FALSE
TRUE TRUE FALSE TRUE TRUE TRUE FALSE
TRUE FALSE TRUE TRUE TRUE TRUE TRUE
FALSE FALSE FALSE TRUE FALSE FALSE FALSE
TRUE TRUE FALSE TRUE TRUE TRUE TRUE
FALSE FALSE TRUE TRUE FALSE FALSE FALSE
TRUE FALSE FALSE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE FALSE TRUE TRUE TRUE
60 % 60 % 52 % 60 % 60 % 56 % 72 %
BELTEJAR, GLAZE
VERLYN MAILYN Jimenez, BERNADETH
Relaiza Caylan, Ian
Campos MILLARO Kaye (Kaye ) Paolo C. (Ian ROSELLE Camille Joie V.ALIWATE
(Verlyn (BELTEJAR, (Jimenez, (GLAZE
(Relaiza C) Caylan)
Millaro) MAILYN Camille Joie) BERNADETH
ROSELLE) V.ALIWATE)
as those of a si separately a and c as those of a si as those of a si a and c a and c
Equity method Cost method Equity method Equity method Equity method Equity method Equity method
Cost; fair value Cost; fair value Fair value; fair Cost; fair value Cost; fair value Fair value; fair Cost; fair value
separate financiConsolidate finaseparate financiConsolidate finaseparate financiEquity financial Consolidate financial statemen
20% - 50% 20% - 50% Less than 20% 20% - 50% Less than 20% Contractually ag20% - 50%
PAS 27 PAS 28 PAS 28 PAS 29 PAS 28 PAS 27 PAS 28
Does not mandaDoes mandate Separate Does not mandaSeparate Separate Separate
It should be dis It should be inc It should be inc It should be dis It should be inc It should be inc It should be inc
Be increased byBe increased byBe increased byBe increased byNot be affected Be increased byBe increased by its share of the
Enables the inveEnables the inveIs composed of Enables the inveIs composed of Is composed of Enables the inve
Included in the Excluded from tIncluded in the Included in the Included in the Included in the Excluded from t
Earnings are repEarnings are repEarnings are repEarnings are repEarnings are repEarnings are repEarnings are reported by the in
Ordinary share Ordinary share Earnings per sh Ordinary share Earnings per sh Ordinary share Outstanding sha
Contingent issuaBasic Earnings pContingent issuaOutstanding shaBasic Earnings pContingent issuaBasic Earnings p
Preference sharPotential ordinaContingent issu Preference sharPotential ordinaOutstanding shaContingent issu
TRUE TRUE TRUE FALSE TRUE TRUE TRUE
TRUE TRUE FALSE TRUE FALSE FALSE TRUE
FALSE TRUE FALSE TRUE FALSE TRUE FALSE
TRUE TRUE TRUE TRUE TRUE FALSE TRUE
FALSE TRUE TRUE FALSE FALSE TRUE FALSE
FALSE FALSE FALSE FALSE FALSE TRUE FALSE
TRUE TRUE TRUE TRUE FALSE TRUE TRUE
TRUE TRUE FALSE TRUE FALSE TRUE FALSE
TRUE FALSE TRUE TRUE TRUE FALSE TRUE
FALSE TRUE TRUE FALSE FALSE TRUE FALSE
64 % 56 % 60 % 52 % 48 % 48 % 52 %
PASCUAL, PASCUAL,
GEORGE Kyra Muriel GEORGE LESLIE MAY D.
Raciel C. Cagas John Elmar
MARCO* Domoloan MARCO*** (Raciel C. Dela Cruz SANTIAGO *** (*** )
(PASCUAL, (Kyra Muriel (PASCUAL, (LESLIE MAY D.
Cagas) (John Cruz)
GEORGE Domoloan) GEORGE SANTIAGO)
MARCO*) MARCO***)
a and c as those of a si a and c separately a and c a and c separately
Present value Present value Equity method Income methodEquity method Cost method Income method
Fair value; fair Cost; fair value Fair value; fair Cost; fair value Fair value; fair Cost; fair value Fair value; cost
solidate financial statementEquity financial Consolidate finaseparate financiConsolidate finaEquity financial separate financi
Less than 20% 20% - 50% 20% - 50% 20% - 50% Less than 20% 20% - 50% Less than 20%
PAS 26 PAS 28 PAS 26 PAS 28 PAS 29 PAS 28 PAS 29
Separate Separate Separate Does mandate Does mandate Does not mandaDoes not manda
It should be inc It should be inc It should be inc It should be inc It should be inc It should be inc It should be inc
ncreased by its share of the Not be affected Not be affected Be increased byBe increased byNot be affected Be increased by
Ensures a sourceIs composed of Is composed of Enables the inveEnsures a sourceEnables the inveEnables the inve
Excluded from tExcluded from tIncluded in the Included in the Excluded from tIncluded in the Included in the
nings are reported by the in Earnings are repEarnings are repInvestor sells t Earnings are repInvestee declareEarnings are rep
Ordinary share Ordinary share Ordinary share Ordinary share Earnings per sh Earnings per sh Earnings per sh
Outstanding shaPreference sharPreference sharBasic Earnings pPreference sharOutstanding shaPreference shar
Outstanding shaPotential ordinaOutstanding shaOutstanding shaPreference sharPreference sharOutstanding sha
TRUE TRUE FALSE TRUE TRUE TRUE FALSE
TRUE TRUE FALSE FALSE FALSE TRUE FALSE
TRUE TRUE TRUE FALSE FALSE FALSE TRUE
TRUE TRUE TRUE FALSE TRUE TRUE FALSE
TRUE TRUE TRUE FALSE FALSE FALSE TRUE
TRUE TRUE TRUE FALSE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE FALSE TRUE TRUE TRUE FALSE TRUE
TRUE FALSE FALSE TRUE TRUE TRUE FALSE
TRUE FALSE TRUE TRUE TRUE TRUE FALSE
44 % 48 % 44 % 48 % 36 % 48 % 40 %
PASCUAL,
Simon,Ma.Cris Charen Kaye Charleen Mae GEORGE
. (Michael
tina Basa Angelo B. Pingkian Napone MARCO** check (check ) Mer (Mer )
(Simon,Ma.Cri (Charen Kaye (Charleen (PASCUAL,
Aleman)
stina Basa) B. Pingkian) Napone) GEORGE
MARCO**)
a and c a and c
Income methodPresent value Equity method
Cost; fair value Cost; fair value Fair value; fair Cost; cost
Consolidate finaseparate financiEquity financial statements
Less than 20% 51%-100% Contractually agreed sharing of control
PAS 27 PAS 29 PAS 28
Does not mandaDoes not mandaSeparate Separate Does not mandates
It should be inc It should be inc It should be disclosed separately as part of the investor’s equity.
Be increased byNot be affected Be increased byBe increased by its share of the earnings of the investee , and but not be affect
Is composed of It is obtained by an exchange ofIs composed of common stock and it is the investor’s intent to vote the commo
Excluded from tExcluded from the carrying amount of the investment but charged to retained earnings.
Earnings are repInvestee pays dividend
Earnings per sh Outstanding share
Basic Earnings pPreference sharOutstanding share Outstanding share
Contingent issu Potential ordinaContingent issuable ordinary share
TRUE FALSE FALSE FALSE
FALSE FALSE
FALSE FALSE TRUE
FALSE TRUE TRUE TRUE
TRUE TRUE FALSE
TRUE TRUE TRUE
FALSE FALSE TRUE TRUE TRUE
FALSE FALSE
TRUE FALSE TRUE
TRUE TRUE TRUE
36 % 28 % 20 % 16 % 8% 4% 0%
PASCUAL,
Ma. Kristina C. GEORGE
Kaye* (Kaye* ) Martin* (Ma. MARCO
Kristina C. (PASCUAL,
Martin*) GEORGE
MARCO)
stee , and but not be affected by its share of the losses of the investee
’s intent to vote the common stock
Outstanding share
0% 0% 0%
Rank First Name Last Name Attempt # Accuracy Score
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- 00:06 00:11 - - - -
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23:00 - - - - - -
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- 00:01 - - - - -
00:06 00:03 - - - - -
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- 00:02 - - - - -
00:05 - - - - - -
23:41 00:17 00:11 - - - 00:03
Name Value
Game Started On Fri 08 Apr 2022,01:38 PM
Game Type Homework
Participants 55
Total Attempts 55
Class Accuracy 62%
Game Ends On Tue 12 Apr 2022,03:32 AM