Page 228 - FR Integrated Workbook 2018-19
P. 228
Chapter 17
Example 1 cont.
(W4) Non-controlling interest
$000
Value at acquisition (W3) 2,000
Post-acquisition (W2) 10% × 1,200 120
Impairment (W3) 10% × 200 (20)
———
2,100
———
(W5) Retained earnings
$000
Pepper 100% 13,100
Sauce (W2) 90% × 1,200 1,080
Impairment (W3) 90% × 200 (180)
———
14,000
———
222
