Page 226 - FR Integrated Workbook 2018-19
P. 226
Chapter 17
Example 1 cont.
Solution
Pepper Group statement of financial position 31 March 20X7
$000
Non-current assets
Property, plant and equipment 36,000
Goodwill (W3) 7,800
———
43,800
Current assets 11,700
———
55,500
———
Equity
Share capital $1 ordinary shares 30,000
Retained earnings (W5) 14,000
———
44,000
Non-controlling interest (W4) 2,100
———
46,100
Current liabilities 9,400
———
———
220
