Page 323 - F1 Integrated Workbook STUDENT 2018

Consolidated Statement of Financial Position

Now we can take the figures for goodwill and group retained earnings onto the
CSFP to complete the requirement.

Consolidated statement of financial position as at 31 December 20X0
$000
Non-current assets
Goodwill (W3) 200
Property, plant and equipment (1,000 + 600) 1,600
Current assets (200 + 200) 400
––––
2,200
––––
Equity
Share capital 1,000
Retained earnings (W5) 800
Non-controlling interest (W4) 0
Current liabilities (300 + 100) 400
––––
2,200
––––

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