Advanced accounting by guerrero peralta CHAPTER 14

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... 8,000 P 50 Problem 14- 11 a Inventory reported by Son at date of combination was P70,000 (325,000 – P20,000 – P55,000 – P140,000 – P40,000) b Fair value of total assets reported by Son: Fair value... current assets P120,000 180,000 P(20,000) 14- 14: c Acquisition cost Less: Fair value of identifiable assets acquired: Cash P 60,000 Merchandise inventory 142 ,500 Plant assets (net) 420,000 Liabilities... 30,000) P 530,000 340,000 330,000 P1,200,000 14- 12: d Acquisition cost Less: Fair value net assets acquired Goodwill P1,400,000 1,350,000 P 50,000 14- 13: a Acquisition cost Less: Fair value of
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