Page 317 - F3 -FA Integrated Workbook STUDENT 2018-19
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Consolidated financial statements I
Example 1 cont.
(W4) Non-controlling interest
$000
Fair value at acquisition (W3) 2,000
Post-acquisition (W2) 10% × 1,200 120
———
2,120
———
(W5) Retained earnings
$000
Pepper 100% 13,100
Sauce (W2) 90% × 1,200 1,080
———
14,180
———
311
