Page 298 - SBR Integrated Workbook STUDENT S18-J19
P. 298

Chapter 19









                   Example 3 – continued




                   (W4) Profit on disposal in consolidated financial statements

                                                                            $m               $m
                        Proceeds



                        Fair value of shares retained


                        Less carrying amount of subsidiary:



                        Goodwill at disposal


                        Net assets at disposal





                        NCI at disposal


                                                                          –––––





                                                                                           –––––
                        Profit on disposal
                                                                                           –––––

                   (W5) Profit attributable to the NCI






















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