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Chapter 17









                   Example 1 cont.




                   Solution

                   Pepper Group statement of financial position 31 March 20X7

                                                                              $000
                   Non-current assets

                   Property, plant and equipment
                   Goodwill (W3)

                                                                               ———



                   Current assets
                                                                               ———



                                                                               ———

                   Equity
                   Share capital $1 ordinary shares

                   Retained earnings (W5)
                                                                               ———



                   Non-controlling interest (W4)
                                                                               ———




                   Current liabilities
                                                                               ———



                                                                               ———











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