AFAR: BUSINESS COMBINATION | MERGER | ACQUISITION

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Hi subscribers! Sir Brad here. Enjoy my free accounting tutorials! 😊
Add or follow me (Brad dela Cruz) on my personal account for updates and I will also try to answer your accounting-related questions.
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accounting, accounting tutorials, free accounting tutorials, free accounting, free accounting review, accounting review, financial accounting and reporting, advanced financial accounting and reporting, management advisory services, auditing, FAR, AFAR, MAS, AUD, CPA review, CPA licensure examination, CPA board exam, free accounting tutorials, mr. accounting, financial accounting, Philippine accounting, PFRS, PAS, IFRS, IAS, Pinnacle CPA Review School, accountancy

[@elaraby.mirati613]

Hello guys wag tayo mag escape ng mga ads, bilang tulong nlng po natin kay sir. This lectures are precious, we just return the favor by simple not evading ads videos.
TY. Godbless.

[@elaraby.mirati613]

Sir 😁... Pwede matanong anong title ng music mo dito sa una. Ganda ng opening niya eii. 😂

[@MrAccounting]

Thank you! 😊 Heart of Gold!

[@elaraby.mirati613]

Nice nice 😎😎😎

[@wuutchillll]

Thank you so much po! Online class kami ngayon at hirap maghabol lalo nat putol putol net namin. Sobrang laking tulong po ito! God bless po Sir! 💓

[@steljhane_]

Thank you so much, sir! Ito po yung ididiscuss ng prof namin bukas. Marami po akong natutunan sa discussion niyo. Stay safe po!

[@GutsyClumsy07]

Sir Brad thank you..!
very helpful po mga tutorials nyo..💪

[@johntabuen6284]

I love you Sir, Thank you for this Free tutorial.

[@pennymuzones]

Thankyouuu sir! Sobrang hirap mag self stud, ang daming di clear, good thing saw ur vid po. ❤

[@YahiroSakura]

thank you so much for this. sobrang helpful po neto for my review 😊

[@shengcai9745]

thank you po sir for making these videos. this is a very big help for us na nag rereview 🙂👍🙏

[@jessieryquilaton3800]

this is my topic for this semester. and its very helpful. super thank you po

[@chinfajardo]

Thank you Sir! 😭 Buti nalang may ganito na gaganahan na ko mag aral 😂 💖❤

[@kristienalyndeasis2214]

Thank you po for this tutorial, Sir!

[@dejure796]

Thank you sir! ☺️ very helpful po 👍🏻👍🏻👍🏻

[@rml3830]

Love all your videos po downloaded ko ma lht esp sa home offce at sa mergr and acq.conso. and FC

[@angelinecabasag8034]

Thank you for this clear discussion sir! ❤

[@lokipatoti6036]

It is really nice sir that you have mentioned the importance of taking care of one's physical health din hehe More powers po!

[@rml3830]

keep on posting po. i already turn on my notif bell on case i have new videos upload cnt wait to see.. 💪🏻💪🏻 nxtyr nko mg rrvw and all ur videos is really helpful. thanks po

[@byianx_]

Thank you for this sir! Taxation topics din po sana 🙏

[@clarktabaosares4250]

thanks po i have learn a lot. Godbless and more power.

[@davevasquez8773]

thank you for this. sana magkaroon din ng mga discussions for FAR or other accounting topics hehe

[@jenzelleindong8442]

Thankyou sir💙 Godbless!

[@aprilmaenovelozo629]

Thank youuu, Sir 😍

[@valeriesantiago8539]

OMG THANK YOUUU!!!!😍😍😍

[@judyannmaglalang2114]

Thank you sir!👏

[@atikaindriana992]

THANK U SO MUCH ... THIS VIDEO REALLY HELPS ME :'')

[@darylmontajes6304]

Thank you po, Sir!

[@miriamteresabanares926]

Thankyou so much for the very informative discussion. Hope you can add what are the should be entries for this. :) thanks!

[@kayecatapusan9596]

Thank you, sir!!!!!

[@katefresca4314]

Thank you for this sir! ❤

[@mignonebeniasanseg-id4435]

Oh my Gosh. I really love the videos. ❤️❤️❤️❤️. Mas nagegets ko kesa sa teacher ko hahahha. 💜

[@duckboi4069]

Thank you sir! I like your handwriting too!

[@charifeconstantino4572]

Thank you so much❣

[@nerwinacebuche2244]

Thank you po 😊 ForEx po sana sunod hehe

[@mohamednazir6939]

Thanks sir. I am studying financial management.but it is very difficult to understand..u made me understand.

[@arctim8640]

Thank you sir...

[@leireileirei]

Thank you for this Sir. This lecture helps a lot.

[@bahemisadan3684]

gonna watch your ads just to help you. thanks sir!

[@teoacogido4263]

Thank you po!

[@makoy2984]

Sir is very cool, you really need to be fit... and enough time to sleep to be let your mind function well...

[@maryrosepaya9642]

Thankyouuuu sir! Tax din po please

[@angelikaeclarinal1624]

omgggg SIR BRAD FITT i just discovered this channel hahahaha as a bsa student im stanning HAARDDD!!!!!

[@MrAccounting]

Hahaha! Laban lang angelika! 💪🏼💪🏼

[@shubhamsingh-om8yg]

Thank you

[@abigailperalta7125]

Niceee. Thank you poooo. Kaso wala yung part 2 😅

[@seed6106]

Well discussed. Direct to the point 👌

[@carmelitaibarra8243]

Good afternoon po Sir, sana po gawa kayo ng tutorial ng joint arrangements, salamat po

[@lheveealunday8146]

Good evening sir! Thank you for the video, but can I request also for a discussion for stock acquisition? Thank you po☺️❤️

[@alihegazy8972]

Great

[@marielumayam2719]

thank you po:)

[@woineshetmollaassemu7492]

I have one question, does accounting and legal fee affect stockholders equity?

[@francinebaylon6724]

Thank you po

[@ka1therine]

thank you, sir! ask ko lang po kung kaninong book po kayo nagrerefer sa accounting for business combinations?

[@ttbb632]

Thanks altoe

[@alexmatthew1832]

Debit Investment right?, asset to d b?

[@antonlaureta412]

Pre mahal na ata kita salamat

[@playlistbyc7301]

Thank you, it really help. Can I ask you, What about legal fees to arrange the business combination. Is it APIC or investment expense?

[@kianbarredo8959]

Hello. Expense sya.

[@geraldinekrisnaz1293]

Sana po may subsequent at intercompany huhu

[@kimberlylykaazur9002]

Sir, pwedi po ba yung topic about sa ACCOUNTING FOR JOINT ARRANGEMENTS?

[@pennymuzones]

For clarification po, i na add po pa yung direct cost sa consideration tansferred? Thanks po

[@redenrodriguez9763]

Sir, bakit di niyo po niconsider yung share premium on issuance of share, totalling 2,528,500 as an additional po dun sa may part ng computation niyo ng total SHE.

[@nylanor00]

Pano po Kung given Yung book value At market value? Ano gagamitin to solve the Goodwill?

[@itstheguyCy]

May tanong lang po hehe bakit po dineduct yung cash dun sa total assets sa case number 4? Hindi ba po investment in subsidiary po yung na-acquire nyang 90% from subsidiary?

[@ma.clydellemaitum6856]

Sir, where to classify "gain from bargain purchase" in working paper and consolidated Balance sheet? is it an asset or liab?
is it current or non current? Thank you!

[@chejumaone1130]

Ask ko lang po. Pano po ang entry kung meron kang maacquire na cash at may cash paid ka. Pwede ko po ba sila ipagbangga or dapat separate sila?

[@allysaamping8356]

Sir problems metro malabo

[@astriddane]

SIR BRAD PAGPUMASA AKO DIAG AND COMPRE EXAMS KO HINDI AKO MAG EENROLL SA CPAR < PINNACLE

[@faithnicoles.daguio1386]

Sir, what if given Po Yung book value Ng goodwill sa book Ng acquiree pero Wala Pong fair Value, ano Po ba Ang treatment nito pag nagcocompute ka ng goodwill o bargain purchase on acquisition?

[@ARTHUR-ln7el]

Use the book value pero the goodwill can be adjusted if makuha na yung fair value ng net assets up to 1 year or hanggang makuha yung fair value whichever is shorter.

[@skycharm3545]

Di ko alam kung bakit hanggang ngayon wala paring pinagbago yung scores ng exam ko sa afar. 😭 yun na lang natitira kong subject pero bakit I kept on failing, di ko maintindihan kung saan ba ako nagkukulang. Heto ako umaasa na magtake ng board exam sa may, pero parang malabo na dahil sa score ko ngayong exam. Sobrang sakit ng nararamdaman ko ngayon kasi akala ko okay na, akala ko sapat na kaso di parin pala. Di ko naiintindihan, di ko na alam kung anong mangyayari sakin kung sakaling di na pwede, di na ako makakaabot sa may cpale. Minsan napapaisip ako, bakit ngayon pa nangyayari yung ganito, yung scores ko naman dati mejo okay naman, pero bakit kung kelan nagaaral na akong mabuti saka naman di umaayon sakin. Npapagod na ako, I feel so helpless di ko na alam ang gagawin ko, tulungan nyo ako.

[@shielanacasi4108]

Kung pagod kana, just rest for a while then hanap ulit ng reason para magpatuloy. Please don't stop. Always pray. Tiwala lang sa Kanya, makakapasa ka. God bless 😊

[@bahemisadan3684]

Laban lang.. just imagine hindi lng ikaw ang nahihirapan.. marami tayo

[@alemabera956]

Y

[@triciamaearanilla625]

Wala na po itong kasunod?

[@rana9672]

Please help please

[@rom3297]

Bakit bawas debit po apic. Bakit di sya capitalized credit or add sa SE.?

[@roniulitua]

Is this Merger Case?
In point D, What is the reason you add the equity Brad and Fitt to find Shareholder's Equity of Pinnacle? In merger case, Brad and Fitt will be dissolved and formally all of their shares will be retired.
To my view, it should be Shares issued (252,850 shares) to buy Brad and Fitt at PAR (30) with addition of shares premium (10).
Shares Capital increase 7,585,500
Shares Premium increase 2,528,500

[@fidellopez7027]

Hello po. I guess it's still the same sir. The amounts 7,940,000 and 2,174,000 that were added by sir Brad are the considerations paid for issuing stocks aside from the cash which is the combined shares and share premium and not Brad's and Fitt's equity po yun.
7,940,000 + 2,174,000 = 10,114,000 (still the same but combined shares and share premium which is 7,585,500 and 2,528,500 respectively po)
Sana naka help po ako. Thank you :)

[@hydewell]

Hulog ka nang langit po

[@rana9672]

need help please 😢😢😢😢😢😭😭😭😭😭😭

[@MrAccounting]

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