Page 469 - F2 Integrated Workbook STUDENT 2019
P. 469

Answers





                  Example 13.4



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

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

                  Other assets                       (490 + 315 + 228)                  1,033
                                                                                       –––––

                                                                                        1,087
                                                                                       –––––



                  Equity

                  Share capital                                                           350
                  Retained earnings (W5)                                                  208

                  Non-controlling interest (W4)                                            91
                                                                                       –––––
                                                                                          649




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

                                                                                       –––––























                                                                                                      461
   464   465   466   467   468   469   470   471   472   473   474