Page 221 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Basic group accounts (F1 revision)

Consolidated statement of financial

position

2.1 Basic consolidated statement of financial position pro forma

Consolidated statement of financial position as at …… 20XY

Goodwill x (W3) Represents CONTROL in
Assets x S. Adding 100% of assets
(100% of P & S) –––– of Sub nets off against P's

Total assets x investment in S.
––––

Share capital and share premium x
(100% of P's only)

Reserves x (W5)
(100% of P and P's % of post-acquisition Represents OWNERSHIP
movements)

Non-controlling interest (NCI) x (W4)

––––
Total equity x
––––
Liabilities x
(100% of P & S) –––– Represents CONTROL
Total equity and liabilities x

––––

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