Page 427 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Answers

Example 14.4

Stelling Group consolidated statement of financial position at 31 March
20X4

$000
Goodwill (W3) (27 + 27) 54

Other assets (490 + 315 + 228) 1,033
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1,087
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Equity

Share capital 350
Retained earnings (W5) 208

Non-controlling interest (W4) 91
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649

Liabilities (175 + 175 + 88) 438
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Total equity and liabilities 1,087

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419