Page 327 - F1 Integrated Workbook STUDENT 2018

Consolidated Statement of Financial Position

Solution

Consolidated statement of financial position as at 31 March 20X1
$000
Non-current assets
Goodwill (W3) 380
Property, plant and equipment (1,650 + 750) 2,400
Current assets (250 + 650) 900
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3,680
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Equity
Share capital 1,500
Retained earnings (W5) 900
Non-controlling interest (W4) 180
Current liabilities (600 + 500) 1,100
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3,680
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