Page 496 - SBR Integrated Workbook STUDENT S18-J19

Chapter 25

Example 5 – continued

(W3) Goodwill arising on acquisition of Cappuccino

$m

Consideration 16
Fair value of previous shareholding 12

NCI at acquisition 6
Fair value of net assets at acquisition (14)

––––
Goodwill 20

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(W4) Financial assets

$m

Bfd 17
Disposal (6)

Gain 8
Additions (bal. fig.) 21

––––
Cfd 40

––––

(W5) Investment in associate
$m

Bfd 16
Share of profit of associate 13

Step acquisition (8)
Purchase of new associates (bal. fig.) 9

––––
Cfd 30

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