Page 261 - SBR Integrated Workbook STUDENT S18-J19

Group accounting – Basic groups

Example 2 – continued

$m
Profit attributable to: .
Owners of parent

Non-controlling interest
–––––––

–––––––
Total comprehensive income attributable to:

Owners of parent
Non-controlling interest
–––––––

–––––––

(W1) Group structure

(W2) PURP

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