Page 494 - F1 Integrated Workbook STUDENT 2018
P. 494
Chapter 25
Solution
Firstly, draw up the group structure to understand what the relationship is
between the entities.
(W1) Group structure
P
S
The next task is to add across the parent's and subsidiary's assets and
liabilities in the consolidated statement of financial position. The share capital
of the group is always only the share capital of the parent.
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