Page 353 - SBR Integrated Workbook STUDENT S18-J19
P. 353

Group statement of cash flows









                   Example 5 – continued




                   (W6) Share capital

                                                                                             $m

                        Bfd



                                                                                           ––––
                        Cfd

                                                                                           ––––

                   (W7) Retained earnings
                                                                                             $m

                        Bfd








                                                                                          –––––
                        Cfd

                                                                                          –––––
                   (W8) Non-controlling interest

                                                                                             $m

                        Bfd








                                                                                           ––––
                        Cfd

                                                                                           ––––









                                                                                                      347
   348   349   350   351   352   353   354   355   356   357   358