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Financial Reporting

Theory and Practice

Advanced Accounting Part 2

TEACHER’S MANUAL

2015

BASED ON PHILIPPINE FINANCIAL REPORTING STANDARDS (PFRSs)

Dear fellow teacher,

This “Teacher’s Manual” should be used solely by the teacher and for classroom purposes only. This manual should NOT be reproduced either manually (e.g., printing or photocopy) or electronically (e.g., copying or uploading to the net) without my written consent (or the publisher’s written authorization).

If you have comments, queries or suggestions, please do not hesitate to contact me (mobile no. 09178706962; email ad:

zeus.millan@yahoo.com).

Thanks and God bless.

Sincerely,

Zeus Vernon B. Millan

The secret of teaching is to appear to have known all your life what you learned this afternoon.”

- ANONYMOUS

TABLE OF CONTENTS

CHAPTER 13 – BUSINESS COMBINATIONS (P ART 1)

1

Multiple Choice – Theory

1

Multiple Choice – Computational

1

Exercises

7

CHAPTER 14 – BUSINESS COMBINATIONS (P ART 2)

15

Multiple Choice – Theory

15

Multiple Choice – Computational

15

Exercises

22

CHAPTER 15 – BUSINESS COMBINATIONS (P ART 3)

31

Multiple Choice – Theory

31

Multiple Choice – Computational

31

Exercises

35

CHAPTER 16 – CONSOLIDATED F INANCIAL S TATEMENTS (P ART 1)

39

Multiple Choice – Theory

39

Multiple Choice – Computational

39

Exercises

45

CHAPTER 17 – CONSOLIDATED F INANCIAL S TATEMENTS (P ART 2)

56

Multiple Choice – Computational

56

CHAPTER 18 – CONSOLIDATED F INANCIAL S TATEMENTS (P ART 3)

62

Multiple Choice – Theory

62

Multiple Choice – Computational

62

CHAPTER 19 – CONSOLIDATED F INANCIAL S TATEMENTS (P ART 4)

88

Multiple Choice – Theory

88

Multiple Choice – Computational

88

CHAPTER 20 – S EPARATE F INANCIAL S TATEMENTS

105

Multiple Choice – Theory

105

Multiple Choice – Computational

105

Exercises

106

CHAPTER 21 – THE EFFECTS OF C HANGES IN F OREIGN EXCHANGE R ATES

107

Multiple Choice – Theory

107

Multiple Choice – Computational

107

Exercises

127

CHAPTER 22 – ACCOUNTING FOR DERIVATIVES AND HEDGING T RANSACTIONS (P ART

1)

159

 

Multiple Choice – Theory

159

Exercises

159

CHAPTER 23 – ACCOUNTING FOR DERIVATIVES AND HEDGING T RANSACTIONS (P ART

2)

160

 

Multiple Choice – Theory

160

Multiple Choice – Computational

160

Exercises

171

CHAPTER 24 – ACCOUNTING FOR DERIVATIVES AND HEDGING T RANSACTIONS (P ART

3)

183

 

Multiple Choice – Computational

183

Exercises

197

CHAPTER 25 – ACCOUNTING FOR DERIVATIVES AND HEDGING T RANSACTIONS (P ART

4)

219

Multiple Choice – Theory

219

Multiple Choice – Computational

219

CHAPTER 26 – CORPORATE L IQUIDATION AND REORGANIZATION

228

Multiple Choice – Theory

228

Multiple Choice – Computational

228

Exercises

236