Question #18 &19: Selected balance sheet accounts of a Taiwanese-based (f) foreign subsidiary of the Pacter ompany have been translated into parent currency, Chinese Yuan Renminbi, (as follows: Translated at ate Historical Rate Accounts receivable Marketable securities, at cost Prepaid insurance Goodwill Y320,000 200,000 450,000 400,000 410,000 600.000 Y1,780,000 240,000 500.000 1,340,000 18) Required: Assume the foreign subsidiary is determined to have foreign currency, Taiwan New Dollar (f, as its functional currency (per IAS 21). Based on the appropriate foreign currency translation method, calculate the total amount of assets that should be included in Pacter's partial consolidated balance sheet (below) per IFRS. Partial Consolidated Balance She Accounts receivable Prepaid insurance Goodwill Total Required: Assume the foreign subsidiary is determined to have Pacter's reporting currency, Chinese Yuan Renminbi (), as its functional currency. Based on the appropriate foreign currency translation method, calculate the I amount of assets that should be included in Pacter's partial consolidated balance sheet (below) per IFRS Partial Consolidated Balance She Accounts receivable Marketable securities, at cost Prepaid insurance Goodwill Total