Page 251 - SBR Integrated Workbook STUDENT S18-J19

Group accounting – Basic groups

Example 1 – continued

Statement of financial position as at 31 March 20X7

$m

Non-current assets
Property, plant and equipment

Goodwill

Investment in associate

———

Current assets

———

———

Equity
Share capital $1 ordinary shares

Retained earnings
Other components of equity

Non-controlling interest
———

Current liabilities

———

———

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