Professional Documents
Culture Documents
Advanced Accounting
Part 2
TEACHERS MANUAL
2015
BASED ON
PHILIPPINE FINANCIAL REPORTING STANDARDS (PFRSs)
TABLE OF CONTENTS
CHAPTER13BUSINESSCOMBINATIONS(PART1).............................................1
MultipleChoiceTheory.......................................................................1
MultipleChoiceComputational.........................................................1
Exercises.................................................................................................7
CHAPTER14BUSINESSCOMBINATIONS(PART2)...........................................15
MultipleChoiceTheory.....................................................................15
MultipleChoiceComputational.......................................................15
Exercises...............................................................................................22
CHAPTER15BUSINESSCOMBINATIONS(PART3)...........................................31
MultipleChoiceTheory.....................................................................31
MultipleChoiceComputational.......................................................31
Exercises...............................................................................................35
CHAPTER16CONSOLIDATEDFINANCIALSTATEMENTS(PART1)........................39
MultipleChoiceTheory.....................................................................39
MultipleChoiceComputational.......................................................39
Exercises...............................................................................................45
CHAPTER17CONSOLIDATEDFINANCIALSTATEMENTS(PART2)........................56
MultipleChoiceComputational.......................................................56
CHAPTER18CONSOLIDATEDFINANCIALSTATEMENTS(PART3)........................62
MultipleChoiceTheory.....................................................................62
MultipleChoiceComputational.......................................................62
CHAPTER19CONSOLIDATEDFINANCIALSTATEMENTS(PART4)........................88
MultipleChoiceTheory.....................................................................88
MultipleChoiceComputational.......................................................88
CHAPTER20SEPARATEFINANCIALSTATEMENTS...........................................105
MultipleChoiceTheory...................................................................105
MultipleChoiceComputational.....................................................105
Exercises.............................................................................................106
CHAPTER21THEEFFECTSOFCHANGESINFOREIGNEXCHANGERATES.............107
MultipleChoiceTheory...................................................................107
MultipleChoiceComputational.....................................................107
Exercises.............................................................................................127
CHAPTER22ACCOUNTINGFORDERIVATIVESANDHEDGINGTRANSACTIONS(PART
1)............................................................................................................159
MultipleChoiceTheory...................................................................159
Exercises.............................................................................................159
CHAPTER23ACCOUNTINGFORDERIVATIVESANDHEDGINGTRANSACTIONS(PART
2)............................................................................................................160
MultipleChoiceTheory...................................................................160
MultipleChoiceComputational.....................................................160
Exercises.............................................................................................171
CHAPTER24ACCOUNTINGFORDERIVATIVESANDHEDGINGTRANSACTIONS(PART
3)............................................................................................................183
MultipleChoiceComputational.....................................................183
Exercises.............................................................................................197
CHAPTER25ACCOUNTINGFORDERIVATIVESANDHEDGINGTRANSACTIONS(PART
4)............................................................................................................219
MultipleChoiceTheory...................................................................219
MultipleChoiceComputational.....................................................219
CHAPTER26CORPORATELIQUIDATIONANDREORGANIZATION.......................228
MultipleChoiceTheory...................................................................228
MultipleChoiceComputational.....................................................228
Exercises.............................................................................................236