Ab Company bought 20% of CD Company' ordinary share on January 1, 2021 for P3,700,000. The carrying amount of CD's net assets at purchase date totaled P16,000,000. Fair values and carrying amount were the same for all items, except for inventory for which fair values exceed their carrying amount by P1,500,000. All inventories at January 1, 2021 were sold during the year. During 2021, CD reported profit of P7,500,000 and paid P1,500,000 cash dividends. What amount should AB Company report as income from investment in its 2021 profit or loss section of the statement of comprehensive income?

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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Ab Company bought 20% of CD Company' ordinary share on January 1, 2021 for P3,700,000. The carrying amount of CD's net assets at purchase date totaled P16,000,000. Fair values and carrying amount were the same for all items, except for inventory for which fair values exceed their carrying amount by P1,500,000. All inventories at January 1, 2021 were sold during the year. During 2021, CD reported profit of P7,500,000 and paid P1,500,000 cash dividends.

What amount should AB Company report as income from investment in its 2021 profit or loss section of the statement of comprehensive income?

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