(Unless stated otherwise, it is assumed throughout these exercises that non- controlling interests are to be measured at the appropriate proportion of the subsidiary’s identifiable net assets.)
At the start of business on 1 January 2020, the statements of financial position of A1 Ltd and A2 Ltd were as follows:
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(Unless stated otherwise, it is assumed throughout these exercises that non- controlling interests are to be measured at the appropriate proportion of the subsidiary’s identifiable net assets.)
On 31 December 2019, A3 Ltd paid £550,000 to acquire 80% of the ordinary share capital of A4 Ltd. The statements of financial position of the two companies just after this transaction were as follows:
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(Unless stated otherwise, it is assumed throughout these exercises that non- controlling interests are to be measured at the appropriate proportion of the subsidiary’s identifiable net assets.)
The statements of financial position of AA Ltd and BB Ltd as at 30 April 2020 are as follows:
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(Unless stated otherwise, it is assumed throughout these exercises that non- controlling interests are to be measured at the appropriate proportion of the subsidiary’s identifiable net assets.)
The statements of financial position of TT Ltd and UU Ltd as at 31 May 2020 are as follows:
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(Unless stated otherwise, it is assumed throughout these exercises that non- controlling interests are to be measured at the appropriate proportion of the subsidiary’s identifiable net assets.)
Klarke plc acquired a subsidiary, Cameroon Ltd, on 1 October 2019. The statements of financial position of Klarke plc and Cameroon Ltd as at 30 September 2020 are as follows:
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