Page 309 - F3 -FA Integrated Workbook STUDENT 2018-19

Consolidated financial statements I

3.3 Standard workings for consolidated statement of financial position

There are five standard workings to prepare a consolidated statement of financial
position.

Working 1 – Group structure

(W1) Group structure

P
P’s %age Note also NCI
%age
Date of

acquisition

S

Key issues

Parent % ownership of subsidiary at date of acquisition

303