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F2: Advanced Financial Reporting

17.2 A

Investment in associate movements

$000
b/f 1,150
Income from associate 400
OCI from associate 75

1,625
Dividends received Balancing figure 25
c/f 1,600

Alternatively, as a T account

Investment in associate ($000s)
b/f 1,150 β Dividend received 25
Profit 400

OCI 75 c/f 1,600
––––– –––––
1,625 1,625
––––– –––––

17.3 B

Group goodwill

$000
b/f 340
Goodwill on acquisition (W1) 214
554

Impairment charge 134 β
c/f 420

Alternatively, as a T account
Goodwill ($000s)
b/f 340 β Impairment 134

On acq (W1) 214
c/f 420
–––– ––––

554 554
–––– ––––

506