Page 336 - F1 Integrated Workbook STUDENT 2018

Chapter 19

Now we can take the figures for goodwill, NCI 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) 716
Property, plant and equipment (3,330 + 550) 3,880
Current assets (1,030 + 660) 1,690
––––
6,286
––––
Equity
Share capital 2,500
Retained earnings (W5) 3,064
Non-controlling interest (W4) 222
Current liabilities (400 + 100) 500
––––
6,286
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