1. acquisition method - or purchase method. the only method. characteristics: use FMV. goodwill may result. she of acquired co.is eliminated

1. cont.. eliminated sa books pag merger. eliminated sa working paper pag stock acquisition.

2. contingent consideration - dapat probable and reasonably estimated. in one word: determinable. pag silent, ok na. wag lang kontrahin.

2. cont... like sabihing remote.

3. stock issuance costs - debited up to the resulting apic lang ng pagissue ng stocks. ung excess, expense.

4. CARLA 23434

4. cont.. Common stock = CS of surviving + CS issued at par.

4. cont.. APIC = apic of surviving + resulting apic - stock issuance cost up to the resulting apic

4. cont.. RE = RE of surviving + income from acquisition - related costs - excess sa apic ng stock issuance costs

4. cont.. Liabilities = liab of surviving at BV + liab of dissolved at FV + contingent consideration

4. cont.. Assets = assets of surviving at BV + assets of dissolved at FV + goodwill - all cash payments including purchase price and expense

5. contingent consideration - kung ilang percent lang probable, un lang gamitin

6. magingat sa tanong. baka should be, or increase, decrease lang, o net increase

7. ang laman lang ng investment account is purchase price : cash, stocks, non-cash or bonds. contingent consideration? NO

8. partial goodwill - arises if NCI is measured using the proportionate or relevant share basis. kay controlling interest lang ung goodwill

8. cont.. full or total goodwill - arises when NCI is measured at FV. either inassume or given. may share un controlling at NC

9. provisional FV - see me tomorrow nalang. haha may example problem eh

10. pag silent: goodwill. pag silent: NCI is measured at FV. ang NCINAS is part ng SHE. baka mkalimutan kakacompute ng CARLA.