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# Question Question Type Question

Accuracy

1 Consolidated financial statements are the financial Multiple Choice 50%


2 Dividends from a subsidiary, a joint venture or an Multiple Choice 67%
3 At the date of initial application, an investment Multiple Choice 58%
4 These are those presented in addition to consolidat Multiple Choice 56%
5 Significant influence is presumed to exist if invest Multiple Choice 60%
6 It prescribes the accounting and disclosure for inv Multiple Choice 56%
7 PAS 27 __________ which entities should produce Multiple Choice 61%
8 If there is an excess of the investor’s share of the Multiple Choice 69%
9 An investor uses the equity method to account for a Multiple Choice 47%
10 The equity method of accounting for an investme Multiple Choice 61%
11 Goodwill arising from an investment in associate i Multiple Choice 47%
12 Under the equity method of accounting for investmen Multiple Choice 74%
13 It is an equity instrument that is subordinate to all Multiple Choice 61%
14 This are ordinary shares issuable for little or no Multiple Choice 58%
15 A financial instrument or other contract that may e Multiple Choice 50%
16 Dividends from investments accounted for using t Multiple Choice 76%
17 Investments in associates are Noncurrent assets Multiple Choice 60%
18 Dividends have no effect on the investment income Multiple Choice 56%
19 If the investee subsequently reports profits, the inv Multiple Choice 76%
20 An investor is exempt from applying the equity met Multiple Choice 69%
21 PAS 28 is applied when they have significant influe Multiple Choice 58%
22 PAS 27 is applied when an entity chooses or is req Multiple Choice 81%
23 When ordinary shares are issued without a correspo Multiple Choice 56%
24 If the entity does not have dilutive potential ordina Multiple Choice 69%
25 If both consolidated and separate financial stateme Multiple Choice 74%
62%

View Player Data


GLAZE
BERNADETH
Average Time Caylan, Ian Caylan, Ian
per Question Correct Incorrect Unattempted Paolo C.*** Paolo C.** (Ian ALIWATE
(GLAZE
(mm:ss) (Ian Caylan) Caylan)
BERNADETH
ALIWATE)
00:08 28 19 8 as those of a si as those of a si as those of a si

00:08 37 11 7 Equity method Equity method Equity method

00:08 32 15 8 Fair value; fair Fair value; fair Fair value; fair

00:10 31 16 8 separate financiseparate financiseparate financi

00:07 33 15 7 20% - 50% 20% - 50% 20% - 50%

00:08 31 17 7 PAS 27 PAS 27 PAS 27

00:07 34 15 6 Does not mandaDoes not mandaDoes not manda

00:11 38 10 7 It should be inc It should be inc It should be inc

10:39 26 21 8 Be increased byBe increased byBe increased by

00:10 34 14 7 Enables the inveEnables the inveEnables the inve

00:11 26 20 9 Included in the Included in the Included in the

00:11 41 5 9 Earnings are repEarnings are repEarnings are rep

00:07 34 13 8 Ordinary share Ordinary share Ordinary share

00:09 32 17 6 Contingent issuaContingent issuaContingent issua

00:09 28 20 7 Potential ordinaPotential ordinaPotential ordina

00:10 42 7 6 TRUE TRUE TRUE

00:06 33 14 8 TRUE TRUE TRUE

00:06 31 17 7 TRUE TRUE TRUE

00:07 42 7 6 TRUE TRUE TRUE

00:06 38 10 7 TRUE TRUE TRUE

00:08 32 16 7 FALSE FALSE FALSE

00:07 45 5 5 TRUE TRUE TRUE

00:07 31 16 8 FALSE FALSE FALSE

00:07 38 10 7 TRUE TRUE TRUE

00:07 41 7 7 TRUE TRUE TRUE

13:54 858 337 180 100 % 100 % 100 %

View Time Data View Summary


Michael Michael
Kyra Muriel Angelo G. Angelo G. Mylene Zerlyn Jimenez,
DELA CRUZ,
JOHN ELMAR Domoloan** Aleman* Aleman Heraga Coloquio Camille Joie**
(Kyra Muriel (Michael (Michael (Mylene (Zerlyn (Jimenez,
S. (John Cruz)
Domoloan**) Angelo G. Angelo G. Heraga) Coloquio) Camille Joie**)
Aleman*) Aleman)
as those of a si as those of a si as those of a si as those of a si as those of a si as those of a si as those of a si
Equity method Equity method Equity method Equity method Equity method Equity method Equity method
Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair
separate financiseparate financiseparate financiseparate financiseparate financiseparate financiseparate financi
20% - 50% 20% - 50% 20% - 50% 20% - 50% 20% - 50% 20% - 50% 20% - 50%
PAS 27 PAS 27 PAS 27 PAS 27 PAS 27 PAS 27 PAS 27
Does not mandaDoes not mandaDoes not mandaDoes not mandaDoes not mandaDoes 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
Be increased byBe increased byBe increased byBe increased byBe increased byBe increased byBe increased by
Enables the inveEnables the inveEnables the inveEnables the inveEnables the inveEnables the inveEnables the inve
Included in the Included in the Included in the Included in the Included in the Included in the Included in the
Earnings are repEarnings are repEarnings are repEarnings are repEarnings are repEarnings are repEarnings are rep
Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share
Contingent issuaContingent issuaContingent issuaContingent issuaContingent issuaContingent issuaContingent issua
Potential ordinaPotential ordinaPotential ordinaPotential ordinaPotential ordinaPotential ordinaPotential ordina
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
FALSE FALSE FALSE FALSE FALSE FALSE FALSE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
FALSE TRUE FALSE FALSE FALSE FALSE FALSE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE

100 % 96 % 100 % 100 % 100 % 100 % 100 %


Simon,Ma.Cris LESLIE MAY D. Zerlyn Kyra Muriel
Caylan, Ian
Paolo C.* (Ian tina Basa* SANTIAGO* Coloquio* Rarama Domoloan* Rarama*
(Simon,Ma.Cri (LESLIE MAY D. (Zerlyn (Rarama ) (Kyra Muriel (Rarama* )
Caylan)
stina Basa*) SANTIAGO*) Coloquio*) Domoloan*)
as those of a si as those of a si as those of a si as those of a si as those of a si as those of a si as those of a si
Equity method Equity method Equity method Equity method Equity method Equity method Equity method
Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair
separate financiseparate financiseparate financiseparate financiseparate financiseparate financiseparate financi
20% - 50% 20% - 50% 20% - 50% 20% - 50% 20% - 50% 20% - 50% 20% - 50%
PAS 27 PAS 27 PAS 27 PAS 27 PAS 27 PAS 27 PAS 27
Does not mandaDoes not mandaDoes not mandaDoes not mandaDoes not mandaDoes 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
Be increased byBe increased byBe increased byBe increased byBe increased byBe increased byBe increased by
Enables the inveEnables the inveEnables the inveEnables the inveEnables the inveEnables the inveEnables the inve
Included in the Included in the Included in the Included in the Included in the Excluded from tIncluded in the
Earnings are repEarnings are repEarnings are repEarnings are repEarnings are repEarnings are repEarnings are rep
Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share
Contingent issuaContingent issuaContingent issuaContingent issuaContingent issuaContingent issuaContingent issua
Potential ordinaPotential ordinaPotential ordinaPotential ordinaPotential ordinaPotential ordinaPotential ordina
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
FALSE FALSE FALSE FALSE FALSE FALSE FALSE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
FALSE FALSE FALSE FALSE FALSE FALSE FALSE
TRUE TRUE TRUE TRUE TRUE FALSE TRUE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE

100 % 100 % 100 % 100 % 100 % 92 % 100 %


BARCELO, Jimenez, Charen Kaye Ma. Kristina C.
KEYCEE* **** (**** ) Camille Joie* Camille Kira B. Pingkian* Martin (Ma. Hi (Hi )
(BARCELO, (Jimenez, (Camille Kira) (Charen Kaye Kristina C.
KEYCEE*) Camille Joie*) B. Pingkian*) Martin)
as those of a si as those of a si as those of a si as those of a si as those of a si in one set of fi a and c
Equity method Equity method Equity method Equity method Equity method Equity method Income method
Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair Fair value; fair
Individual finan Equity financial Consolidate finaseparate financiseparate financiseparate financiseparate financi
20% - 50% 20% - 50% 20% - 50% 51%-100% 20% - 50% 20% - 50% Contractually ag
PAS 27 PAS 27 PAS 27 PAS 28 PAS 27 PAS 27 PAS 27
Does not mandaDoes not mandaDoes not mandaDoes not mandaDoes not mandaDoes not mandaSeparate
It should be inc It should be inc It should be inc It should be wri It should be inc It should be inc It should be inc
Be increased byNot be affected Be increased byNot be affected Be increased byNot be affected Be increased by
Enables the inveEnables the inveEnables the inveEnables the inveIs composed of Enables the inveEnables the inve
Included in the Excluded from tExcluded from tIncluded in the Included in the Included in the Included in the
Earnings are repEarnings are repEarnings are repEarnings are repEarnings are repInvestee declareEarnings are rep
Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share Ordinary share
Contingent issuaContingent issuaContingent issuaContingent issuaContingent issuaContingent issuaPreference shar
Potential ordinaPotential ordinaContingent issu Potential ordinaContingent issu Potential ordinaPotential ordina
TRUE TRUE TRUE TRUE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE TRUE FALSE FALSE
TRUE TRUE TRUE FALSE FALSE TRUE FALSE
TRUE TRUE TRUE TRUE TRUE TRUE FALSE
TRUE TRUE TRUE TRUE TRUE FALSE TRUE
FALSE TRUE TRUE FALSE TRUE TRUE TRUE
TRUE TRUE TRUE TRUE FALSE TRUE TRUE
TRUE TRUE FALSE TRUE FALSE TRUE FALSE
TRUE TRUE TRUE TRUE TRUE TRUE FALSE
TRUE TRUE TRUE TRUE TRUE TRUE TRUE

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

1 Ian Caylan 25 100 % 31940


2 Ian Caylan 25 100 % 30900
3 GLAZE BERNADETH ALIWATE 25 100 % 30330
4 John Cruz 25 100 % 28320
5 Kyra Muriel Domoloan** 25 96 % 28280
6 Michael Angelo G. Aleman* 25 100 % 28180
7 Michael Angelo G. Aleman 25 100 % 27310
8 Mylene Heraga 25 100 % 26090
9 Zerlyn Coloquio 25 100 % 25950
10 Jimenez, Camille Joie** 25 100 % 25940
11 Ian Caylan 25 100 % 25560
12 Simon,Ma.Cristina Basa* 25 100 % 25280
13 LESLIE MAY D. SANTIAGO* 25 100 % 24080
14 Zerlyn Coloquio* 25 100 % 23970
15 Rarama 25 100 % 23670
16 Kyra Muriel Domoloan* 25 92 % 23290
17 Rarama* 25 100 % 22710
18 BARCELO, KEYCEE* 25 88 % 19310
19 **** 25 80 % 16980
20 Jimenez, Camille Joie* 25 76 % 16840
21 Camille Kira 25 76 % 16340
22 Charen Kaye B. Pingkian* 25 76 % 15360
23 Ma. Kristina C. Martin 25 68 % 14080
24 Hi 25 60 % 13330
25 Catherine May Bate 25 60 % 13280
26 BARCELO, KEYCEE 25 60 % 13270
27 BRIAN RAVE DELA CRUZ QUIT 25 52 % 12780
28 Justin Lyka Bulong 25 60 % 12740
29 Janet Emit Gumanod 25 60 % 12640
30 Argielyn Fillartos 25 56 % 12610
31 Patrice Villadolid 25 72 % 12500
32 Relaiza C 25 64 % 12080
33 Verlyn Millaro 25 56 % 11860
34 Kaye 25 60 % 11640
35 Ian Caylan 25 52 % 11110
36 BELTEJAR, MAILYN ROSELLE 25 48 % 10880
37 Jimenez, Camille Joie 25 48 % 10440
38 GLAZE BERNADETH V.ALIWATE 25 52 % 10320
39 PASCUAL, GEORGE MARCO* 22 44 % 10140
40 Kyra Muriel Domoloan 25 48 % 10140
41 PASCUAL, GEORGE MARCO*** 25 44 % 10130
42 Raciel C. Cagas 25 48 % 9410
43 John Cruz 25 36 % 9000
44 LESLIE MAY D. SANTIAGO 25 48 % 8240
45 *** 25 40 % 7460
46 Simon,Ma.Cristina Basa 25 36 % 7000
47 Michael Angelo Aleman 25 28 % 6780
48 Charen Kaye B. Pingkian 13 20 % 3820
49 Charleen Napone 8 16 % 3700
50 PASCUAL, GEORGE MARCO** 5 8% 1930
51 check 1 4% 850
52 Mer 0 0% 0
53 Kaye* 0 0% 0
54 Ma. Kristina C. Martin* 0 0% 0
55 PASCUAL, GEORGE MARCO 1 0% 0
Correct Incorrect Unattempted Total Time Taken Started At

25 0 0 01:15 Mon 11 Apr 2022,08:21 PM


25 0 0 01:23 Mon 11 Apr 2022,08:16 PM
25 0 0 02:27 Sat 09 Apr 2022,10:13 PM
25 0 0 02:23 Mon 11 Apr 2022,06:48 PM
24 1 0 02:20 Fri 08 Apr 2022,07:26 PM
25 0 0 01:35 Sun 10 Apr 2022,03:42 PM
25 0 0 02:10 Sun 10 Apr 2022,03:36 PM
25 0 0 02:53 Fri 08 Apr 2022,02:05 PM
25 0 0 03:11 Sat 09 Apr 2022,04:49 PM
25 0 0 02:30 Sun 10 Apr 2022,02:14 PM
25 0 0 01:30 Mon 11 Apr 2022,08:03 PM
25 0 0 02:47 Sat 09 Apr 2022,10:49 AM
25 0 0 04:19 Sun 10 Apr 2022,09:27 AM
25 0 0 02:39 Sat 09 Apr 2022,04:55 PM
25 0 0 02:46 Sat 09 Apr 2022,09:53 AM
23 2 0 02:22 Fri 08 Apr 2022,07:20 PM
25 0 0 03:06 Sat 09 Apr 2022,12:05 PM
22 3 0 03:52 Mon 11 Apr 2022,12:35 PM
20 5 0 03:49 Sat 09 Apr 2022,09:44 AM
19 6 0 02:26 Sun 10 Apr 2022,02:07 PM
19 6 0 04:18 Sun 10 Apr 2022,10:42 PM
19 6 0 06:21 Fri 08 Apr 2022,04:04 PM
17 8 0 06:23 Mon 11 Apr 2022,05:28 PM
15 10 0 01:33 Sat 09 Apr 2022,04:44 PM
15 10 0 02:02 Sun 10 Apr 2022,07:36 PM
15 9 1 01:26 Mon 11 Apr 2022,12:20 PM
13 12 0 01:01 Mon 11 Apr 2022,11:05 PM
15 10 0 03:39 Mon 11 Apr 2022,05:33 PM
15 10 0 03:54 Mon 11 Apr 2022,09:31 PM
14 10 1 02:52 Sun 10 Apr 2022,03:12 PM
18 7 0 11:12 Mon 11 Apr 2022,04:39 PM
16 8 1 05:16 Mon 11 Apr 2022,01:32 PM
14 11 0 02:55 Fri 08 Apr 2022,06:28 PM
15 9 1 03:35 Fri 08 Apr 2022,02:46 PM
13 11 1 03:09 Mon 11 Apr 2022,06:36 PM
12 13 0 03:04 Mon 11 Apr 2022,09:17 AM
12 13 0 02:14 Sun 10 Apr 2022,02:00 PM
13 11 1 03:52 Sat 09 Apr 2022,09:58 PM
11 11 3 01:08 Sat 09 Apr 2022,02:26 PM
12 13 0 02:13 Fri 08 Apr 2022,07:06 PM
11 14 0 01:25 Sat 09 Apr 2022,02:31 PM
12 13 0 04:37 Sun 10 Apr 2022,11:14 AM
9 16 0 03:23 Mon 11 Apr 2022,02:35 PM
12 13 0 10:54 Sun 10 Apr 2022,09:08 AM
10 15 0 05:46 Sat 09 Apr 2022,09:33 AM
9 16 0 04:31 Sat 09 Apr 2022,10:40 AM
7 18 0 01:14 Fri 08 Apr 2022,07:02 PM
5 9 11 02:58 Fri 08 Apr 2022,03:54 PM
4 4 17 23:41 Fri 08 Apr 2022,01:51 PM
2 3 20 00:17 Sat 09 Apr 2022,02:30 PM
1 0 24 00:11 Fri 08 Apr 2022,05:29 PM
0 0 0 00:00 Mon 11 Apr 2022,11:05 AM
0 0 0 00:00 Fri 08 Apr 2022,03:10 PM
0 0 0 00:00 Mon 11 Apr 2022,05:40 PM
0 1 24 00:03 Sat 09 Apr 2022,02:26 PM
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# Question Question Type Question
Accuracy

1 Consolidated financial statements are the financial Multiple Choice 50%


2 Dividends from a subsidiary, a joint venture or an Multiple Choice 67%
3 At the date of initial application, an investment Multiple Choice 58%
4 These are those presented in addition to consolidat Multiple Choice 56%
5 Significant influence is presumed to exist if invest Multiple Choice 60%
6 It prescribes the accounting and disclosure for inv Multiple Choice 56%
7 PAS 27 __________ which entities should produce Multiple Choice 61%
8 If there is an excess of the investor’s share of the Multiple Choice 69%
9 An investor uses the equity method to account for a Multiple Choice 47%
10 The equity method of accounting for an investme Multiple Choice 61%
11 Goodwill arising from an investment in associate i Multiple Choice 47%
12 Under the equity method of accounting for investmen Multiple Choice 74%
13 It is an equity instrument that is subordinate to all Multiple Choice 61%
14 This are ordinary shares issuable for little or no Multiple Choice 58%
15 A financial instrument or other contract that may e Multiple Choice 50%
16 Dividends from investments accounted for using t Multiple Choice 76%
17 Investments in associates are Noncurrent assets Multiple Choice 60%
18 Dividends have no effect on the investment income Multiple Choice 56%
19 If the investee subsequently reports profits, the inv Multiple Choice 76%
20 An investor is exempt from applying the equity met Multiple Choice 69%
21 PAS 28 is applied when they have significant influe Multiple Choice 58%
22 PAS 27 is applied when an entity chooses or is req Multiple Choice 81%
23 When ordinary shares are issued without a correspo Multiple Choice 56%
24 If the entity does not have dilutive potential ordina Multiple Choice 69%
25 If both consolidated and separate financial stateme Multiple Choice 74%
62%
Average Time GLAZE DELA CRUZ, Michael
per Question Caylan, Ian Caylan, Ian BERNADETH JOHN ELMAR Kyra Muriel Angelo G.
Paolo C.*** Paolo C.** Domoloan**
(mm:ss) ALIWATE S. Aleman*

0:08 00:05 00:03 00:04 00:05 00:05 00:02


0:08 00:02 00:05 00:04 00:07 00:09 00:04
0:08 00:02 00:02 00:03 00:03 00:04 00:02
0:10 00:02 00:02 00:08 00:05 00:07 00:07
0:07 00:02 00:02 00:02 00:04 00:03 00:02
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73:54 01:15 01:23 02:27 02:23 02:20 01:35
Michael
Angelo G. Mylene Zerlyn Jimenez, Caylan, Ian Simon,Ma.Cris LESLIE MAY D.
Heraga Coloquio Camille Joie** Paolo C.* tina Basa* SANTIAGO*
Aleman

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00:06 00:06 00:02 00:05 00:06 00:19 00:12
00:11 00:07 00:07 00:06 00:05 00:06 00:10
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00:03 00:04 00:15 00:03 00:03 00:04 00:06
00:05 00:11 00:04 00:06 00:02 00:06 00:06
00:03 00:09 00:19 00:04 00:06 00:08 00:11
00:04 00:12 00:08 00:05 00:04 00:10 00:11
00:02 00:06 00:12 00:02 00:03 00:08 00:05
00:06 00:12 00:08 00:04 00:03 00:06 00:06
00:03 00:07 00:18 00:07 00:04 00:02 00:06
00:05 00:06 00:14 00:10 00:02 00:07 00:09
00:02 00:08 00:10 00:11 00:02 00:04 00:23
02:10 02:53 03:11 02:30 01:30 02:47 04:19
Zerlyn Rarama Kyra Muriel Rarama* BARCELO, **** Jimenez,
Coloquio* Domoloan* KEYCEE* Camille Joie*

00:03 00:11 00:04 00:08 00:15 00:08 00:05


00:03 00:08 00:05 00:04 00:04 00:09 00:03
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02:39 02:46 02:22 03:06 03:52 03:49 02:26
BRIAN RAVE
Camille Kira Charen Kaye Ma. Kristina C. Hi Catherine May BARCELO, DELA CRUZ
B. Pingkian* Martin Bate KEYCEE
QUIT

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00:22 00:18 00:26 00:02 00:04 00:03 00:03
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00:17 01:24 00:17 00:05 00:04 00:05 00:05
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00:09 00:09 00:12 00:04 00:03 00:03 00:02
04:18 06:21 06:23 01:33 02:02 01:26 01:01
Justin Lyka Janet E Argielyn Patrice Relaiza VERLYN Kaye
Bulong Gumanod Fillartos Campos MILLARO

00:12 00:10 00:03 00:38 00:15 00:11 00:07


00:12 00:06 00:05 00:21 00:20 00:05 00:06
00:11 00:14 00:08 00:13 00:09 00:11 00:09
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00:10 00:06 00:08 00:33 00:16 00:10 00:12
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00:09 00:07 00:05 00:03 00:17 00:07 00:12
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00:09 00:07 00:04 03:18 00:17 00:06 00:06
00:04 00:08 00:05 00:28 00:09 00:03 00:05
00:05 00:12 00:07 00:05 00:04 00:04 00:06
00:12 00:10 00:02 00:15 00:02 00:05 00:05
00:05 00:09 00:02 00:26 00:10 00:05 00:03
00:06 00:05 00:06 00:13 00:04 00:05 00:03
00:06 00:07 00:06 00:17 00:10 00:11 00:05
00:10 00:09 00:03 00:16 00:11 00:04 00:15
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00:06 00:06 00:05 00:09 00:09 00:07 00:07
03:39 03:54 02:52 11:12 05:16 02:55 03:35
BELTEJAR, GLAZE PASCUAL, PASCUAL,
Caylan, Ian MAILYN Jimenez, BERNADETH GEORGE Kyra Muriel GEORGE
Paolo C. Camille Joie Domoloan
ROSELLE V.ALIWATE MARCO* MARCO***

00:07 00:06 00:03 00:03 00:02 00:04 00:05


00:10 00:03 00:03 00:07 00:03 00:08 00:02
00:09 00:04 00:02 00:05 00:02 00:05 00:05
00:05 00:03 00:04 00:07 - 00:07 00:03
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00:12 00:03 00:10 00:09 00:03 00:08 00:04
00:09 00:04 00:09 00:05 00:03 00:05 00:03
00:13 00:02 00:03 00:14 00:03 00:04 00:03
00:13 00:04 00:05 00:14 - 00:02 00:06
00:10 00:04 00:08 00:37 00:04 00:08 00:03
00:08 00:06 00:04 00:19 00:03 00:03 00:04
00:11 00:03 00:07 00:07 - 00:03 00:04
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00:11 00:02 00:14 00:10 00:03 00:14 00:04
00:12 00:04 00:06 00:09 00:05 00:06 00:06
00:04 00:02 00:06 00:07 00:01 00:06 00:03
00:04 00:06 00:07 00:07 00:01 00:03 00:02
00:03 00:02 00:02 00:06 00:04 00:03 00:06
00:02 00:02 00:09 00:08 00:03 00:06 00:02
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00:07 01:31 00:07 00:08 00:01 00:04 00:02
00:08 00:02 00:03 00:07 00:02 00:05 00:02
00:08 00:03 00:04 00:10 00:02 00:03 00:02
00:06 00:06 00:03 00:09 00:02 00:02 00:02
00:05 00:10 00:03 00:07 00:09 00:08 00:02
03:09 03:04 02:14 03:52 01:08 02:13 01:25
Raciel C. Cagas John Elmar LESLIE MAY D. *** Simon,Ma.Cris . Charen Kaye
Dela Cruz SANTIAGO tina Basa B. Pingkian

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00:12 00:07 00:31 00:13 00:13 00:02 00:09
00:17 00:06 00:58 00:18 00:15 00:04 00:21
00:15 00:07 00:48 00:28 00:14 00:02 00:15
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00:12 00:07 00:53 00:23 00:03 00:02 00:04
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00:20 00:04 00:20 00:22 00:12 00:02 00:19
00:07 00:13 00:41 00:14 00:11 00:02 -
00:06 00:05 00:37 00:16 00:14 00:02 -
00:28 00:15 00:12 00:16 00:20 00:03 -
00:04 00:09 00:22 00:07 00:12 00:02 -
00:10 00:15 00:39 00:26 00:10 00:02 00:15
00:14 00:11 00:40 00:26 00:08 00:02 00:44
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00:14 00:08 00:19 00:13 00:07 00:02 -
04:37 03:23 10:54 05:46 04:31 01:14 02:58
PASCUAL, PASCUAL,
Charleen Mae GEORGE check Mer Kaye* Ma. Kristina C. GEORGE
Napone Martin*
MARCO** MARCO

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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

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