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- Duck Yena Co. acquired a 20% interest in Joyul Inc. for P5 million on January 1, 2022. - Joyul reported net income of P8 million in 2022 and P10 million in 2023, and paid dividends each year. - Joyul sold land at a gain of P200,000 in April 2023. - The implied goodwill from acquisition was P600,000. - The carrying amount of the investment was P6 million as of December 31, 2022 and P7.2 million as of December 31, 2023.

Author

Kloie Sanoria

Language

EN