Page 243 - F2 Integrated Workbook STUDENT 2019
P. 243
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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