Page 263 - SBR Integrated Workbook STUDENT S18-J19
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Group accounting – Basic groups









                  Example 2 – continued




                   (W6) Non-controlling interest

                                                                                            $m
                        Strudel profit for the year


















                                                                                        –––––––
                        Adjusted profit for the year





                        Other comprehensive income



                                                                                        –––––––
                        Adjusted total comprehensive income (TCI)
                                                                                        –––––––


                        NCI share of profit:



                        NCI share of TCI:


















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