Page 478 - F2 Integrated Workbook STUDENT 2019

Chapter 19

Chapter 15

Example 15.1

Consolidated statement of changes in equity for the year ended 31 March
20X2

Attributable to: Parent NCI
$000 $000
Equity b/f 2,000 360
Comprehensive income 1,000 173
Dividends paid on 1 Jan 20X2 (80) (20)

Adjustment for additional purchase of Grohl shares (W) (6) (234)

Workings (W)

$000
NCI b/f 360
NCI share of comprehensive income to 30 September 108
––––
468
Proportion transferred to parent 10/20
Decrease in NCI at date of transfer 234
Cash paid by parent (240)
–––––
Decrease in equity attributable to parent shareholders (6)

–––––

470