Page 495 - SBR Integrated Workbook STUDENT S18-J19

Answers

Example 5 – continued

Workings

(W1) Property, plant and equipment

$m
Bfd 417
Depreciation (105)

Purchase of subsidiary 9
Disposal of PPE (40)

Revaluation of PPE 10
Cash additions (bal. fig) 219

––––
Cfd 510

––––

(W2) Impairment of goodwill

$m
Bfd 85
Purchase of subsidiary (W3) 20

Impairment (bal. fig) (10)
––––

Cfd 95
––––

489