1. What is the gain from extinguishment of debt if the equity swap is measured at the fair value of the shares?   2. What amount should be recognized as share premium if the equity swap is measured at the carrying amount of liability?   3. What is the gain from extinguishment of debt if the equity swap is measured at the fair value of the liability?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
icon
Related questions
Question

On December 31, 2024, Milagros Company showed the following information with respect to a
matured obligation.
Note payable 5,000,000
Accrued interest payable 500,000
The entity is threatened with a court suit if it could not pay the maturing debt. Accordingly,
the entity entered into an agreement with the creditor for the issuance of share capital in full
settlement of the note payable, The agreement provided for the issue of 50,000 ordinary shares
with par value of P50. The ordinary share is currently quoted at P7O. The fair value of the note
payable is P4,000,000.

1. What is the gain from extinguishment of debt if the equity swap is measured at the fair value of the shares?
 
2. What amount should be recognized as share premium if the equity swap is measured at the carrying amount of liability?
 
3. What is the gain from extinguishment of debt if the equity swap is measured at the fair value of the liability?
Expert Solution
steps

Step by step

Solved in 3 steps with 3 images

Blurred answer
Knowledge Booster
Tax loss carryovers
Learn more about
Need a deep-dive on the concept behind this application? Look no further. Learn more about this topic, accounting and related others by exploring similar questions and additional content below.
Similar questions
  • SEE MORE QUESTIONS
Recommended textbooks for you
FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
Accounting
ISBN:
9781259964947
Author:
Libby
Publisher:
MCG
Accounting
Accounting
Accounting
ISBN:
9781337272094
Author:
WARREN, Carl S., Reeve, James M., Duchac, Jonathan E.
Publisher:
Cengage Learning,
Accounting Information Systems
Accounting Information Systems
Accounting
ISBN:
9781337619202
Author:
Hall, James A.
Publisher:
Cengage Learning,
Horngren's Cost Accounting: A Managerial Emphasis…
Horngren's Cost Accounting: A Managerial Emphasis…
Accounting
ISBN:
9780134475585
Author:
Srikant M. Datar, Madhav V. Rajan
Publisher:
PEARSON
Intermediate Accounting
Intermediate Accounting
Accounting
ISBN:
9781259722660
Author:
J. David Spiceland, Mark W. Nelson, Wayne M Thomas
Publisher:
McGraw-Hill Education
Financial and Managerial Accounting
Financial and Managerial Accounting
Accounting
ISBN:
9781259726705
Author:
John J Wild, Ken W. Shaw, Barbara Chiappetta Fundamental Accounting Principles
Publisher:
McGraw-Hill Education