Page 262 - SBR Integrated Workbook STUDENT S18-J19
P. 262

Chapter 18









                  Example 2 – continued




                   (W3) Depreciation













                   (W4) Associate

                                                                                             $m
                        P’s % of associate’s profit after tax


                        Current year impairment



                                                                                        –––––––
                        Share of profit of associate
                                                                                        –––––––



                   (W5) Revaluation


























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