Page 488 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Chapter 25

Now we can take the figures for goodwill and group retained earnings onto the
CSFP to complete the requirement.

Consolidated statement of financial position as at 31 December 20X0
$000
Non-current assets
Goodwill (W3) 200
Property, plant and equipment (1,000 + 600) 1,600
Current assets (200 + 200) 400
––––
2,200
––––
Equity
Share capital 1,000
Retained earnings (W5) 800
Non-controlling interest (W4) 0
Current liabilities (300 + 100) 400
––––
2,200
––––

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