Utah acquired all the regular shares of Trimmer on 1/1/2018 and the ownership method has been approved to prove the investment account in Trimmer. After 4 years have passed since the date of purchase, the balance of the investment account was 19,900 dinars in the book of Utah. 1. What are the items that make up the balance of this account? 2. If you know that 3% of the change in the investment account relates to fair value provisions, whereas 40% is the result of the subsidiarys business during each of the past four years equally. What is the value of the investment account at the end of the second year and the end of the fourth year if the approved method for dealing with the investment account is the partial ownership method?

3. If you know that 3% of the change in the investment account relates to fair value provisions, whereas 40% is the result of the subsidiarys business during each of the past four years equally. What is the value of the investment account if the approved method for dealing with the investment account is the method of ownership at the end of the fourth year? [19:02, 07/06/2020] .: second question ................................................ .................................................. ............ (52 marks)

Chapman acquired 100% of Abernethy shares on January 1, 2014. At that date, Abernethy's audit balance was as follows:

Accounts payable 50000 Receivables 40000 Additional capital 50000 Buildings (4 years) 120000 Cash 60000 Share capital (shares) 250000 Equipment (5 years) 200000 stock 90000 Lands 80000 Long-term obligations (12/31/2017) 150000 Retained earnings 1/1/2014 100000 equipment 10000 Total 600000 600000 During 2014, Abernethy reported income of $ 80,000 while paying earnings of $ 10,000. During 2015, Abernethy recorded revenue of $ 110,000 while paying a profit of $ 30,000. Warning the remaining working life for buildings account 4 years and equipment 5 years. With the information on the Abernethy audit balance shown above, answer the following Suppose Chapman bought Abernethy shares for $ 490,000 in cash. At the date of acquisition, Abernethy's land value was $ 90,000, its buildings were valued at $ 160,000, and its equipment was valued at $ 180,000 (fair value). Note that Chapman uses the equity method of this investment. Confirm the limitations of the working paper necessary for preparing the consolidated financial statements on December 31, 2014 and December 31, 2015.

Suppose Chapman bought Abernethy shares for $ 500,000 in cash. The value of the equipment and long-term liabilities was $ 220,000 and $ 120,000, respectively (the adjusted value). Note that Chapman uses the cost method for this investment. Confirm the limitations of the working paper necessary for preparing the consolidated financial statements on December 31, 2014 and December 31, 2015.

Assume that Abernethy sold merchandise to Chapman at more than 60% of the cost. It was as follows: 100,000 dinars for the year 2014 and 120,000 dinars for the year 2015. At the end of the year, 40% of the purchases in Chapman's stores were still sold to an external party during the year 2015. While also 40% of the goods purchased at the end of 2015 were Still in Chapman warehouse and not sold to third party until 2016. According to the first and second branches, how much will investment / investment be affected according to the ownership method and according to the cost method for the year 2015 and why ???? Prove the balance of h / investment.