Page 317 - F1 Integrated Workbook STUDENT 2018
P. 317
Consolidated Statement of Financial Position
Working 5 – Retained earnings
(W5) Retained earnings – group reserves
$
Parent X
Subsidiary (% × post-acquisition reserves)(W2) X
Goodwill impairment (X)
PURP adj (if P sells) (X)
–––––
X
–––––
Key issues
There is not always a goodwill impairment, read the question carefully.
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