Page 312 - SBR Integrated Workbook STUDENT S18-J19
P. 312

Chapter 20









                   Example 1 – continued




                   Consolidated statement of financial position

                                                                                             $m

                   Property, plant and equipment


                   Goodwill (W3)


                   Current assets


                                                                                         ———

                                                                                         ———



                   Share capital

                   Retained earnings (W5)


                   Translation reserve (W6)


                   Non-controlling interest (W4)


                   Liabilities


                                                                                         ———


                                                                                         ———










               306
   307   308   309   310   311   312   313   314   315   316   317