Page 456 - SBR Integrated Workbook STUDENT S18-J19
P. 456
Chapter 25
Chapter 18
Example 1
Statement of financial position as at 31 March 20X7
$m
Non-current assets
Property, plant and equipment ($22 + $15 + $6 – $0.6 (W2)) 42.4
Goodwill (W3) 8.0
Investment in associate (W6) 3.4
———
53.8
Current assets ($12 + $8 – $1 (W7) – $0.2 (W7)) 18.8
———
72.6
———
Equity
Share capital $1 ordinary shares 26.0
Retained earnings (W5) 14.0
Other components of equity (W5) 11.4
Non-controlling interest (W4) 14.2
———
65.6
Current liabilities ($6 + $2 – $1 (W7)) 7.0
———
72.6
———
450
