Shareholders' Equity Part 4 (Accounting for Dividends)

[@hanag4016]

Such a big help po. You explain it so clearly. Thank you po

[@isagabgab5179]

lsgi kitang nakikita, graduate na po kayo?

[@ellamaebeemundo4877]

13:22 tanong ko lang po sir if bakit makikigamit si ordinary shares ng 10% tho nonparticipating po sya?

[@accounteristcpa9261]

Thank you po sir! Such a great help :)

[@dazerrie]

labyu sir so helpful salamat

[@rawbee4477]

Ako nalang. labyu 2

[@dazerrie]

@@rawbee4477 sheesh pare batak yarn

[@princessnicoleallysonaguan1924]

Hello po. Sabi mo po na ang measurement of the NCA to be distributed is the lower between carrying amount and FVLCTS, bakit po sa Illustration 4 (35:17) ang pinagcompare mo is FAIR VALUE and FVLCTS? Sa FV mo rin po binase ang impairment loss. Hindi po ba sa carrying amount dapat nung asset? Thank you po sana po masagot litong lito kasi ako, salamat po!

[@ronnelvinuya6835]

Hi Princess, Tama naman po yung discussion pertaining sa impairment loss which is the difference between the carrying amount of the asset (P3M) and the recoverable amount (which is the FV = P2.5M) on Nov 1, 2016. If the carrying amount is greater than the FV, you should be required to recognize the impairment loss of P500k (P3M - P2.5). "IAS 36 Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount". Kaya po on Dec 31, 2016 yung amount na pinagcompare against sa FV on Dec 31, 2016 (P2.2M) is P2,500,000 (which is the new CA after recognizing the impairment loss of P500k)

[@pleaseremindmetostudy2806]

Thank you sir!

[@fuwafuwa3079]

Help I am confused. I thought Dividends are supposed to be deducted sa SHE. Why did my teacher add the Share Dividends Distributable sa SHE?

[@Justjaam-c5s]

Sir, paano po kapag dalawang percentage rate ang given sa magkaibang prefence shares, alin po sa kanila yung gagayahin ni ordinary? thank you po.

[@MsMalik1Dismylife]

lowest rate po

[@maicaagullo4744]

@@MsMalik1Dismylife thank you po.

[@angelaornedo737]

Sana sa sunod medyo bagalan yung pagsalita para masundan talaga sya. But anyway, clear naman. need lang ireplay para magets talaga

[@silyn7104]

pwede po machange ang playback speed po kung nabibilisan po kau hehe. nasa settings lng po ng vid

[@angelaornedo737]

@@silyn7104 Thanks

[@silyn7104]

sir hello po, anong reference book nyu po, kasi kay sir millan po na book excess of participation % over fixed div. % an ginamit which is yung 6%