Page 490 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Chapter 25

Solution
Consolidated statement of financial position as at 31 March 20X1

$000
Non-current assets
Goodwill (W3) 380
Property, plant and equipment (1,650 + 750) 2,400
Current assets (250 + 650) 900
––––
3,680
––––
Equity
Share capital 1,500
Retained earnings (W5) 900
Non-controlling interest (W4) 180
Current liabilities (600 + 500) 1,100
–––––
3,680
–––––

480