Page 560 - F2 Integrated Workbook STUDENT 2019

F2: Advanced Financial Reporting

CHAPTER 16 – CONSOLIDATED STATEMENT OF CASH FLOW

16.1 C

Non-controlling interest movements
$000

b/f 3,500
NCIs share of comprehensive income 850
NCIs of acquired sub 20% × $1.25 million 250
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4,600

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Dividends paid (balancing figure) (500) β
c/f 4,100

Alternatively, as a T account

NCI ($000s)
β Dividend paid 500 b/f 3,500

SOPLOCI 850
c/f 4,100 On acquisition (20% × 125) 250
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4,600 4,600

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