Muhammad Usman Waheed

ASSETS Non Current Assets PPE Investment Goodwill Investment in Associate - Current Assets Inventory Recievable - Total Assets 114100 Equity & Liability Share Capital Share Premium Retained Earnings NCI - Non Current Liability Loan Notes 16500 Current Liability Contingent Consideration Other Liability - Total Equity & Liability 114100 W1- Group Structure Sandar's 75% 1st April 20X3 W2- Net Assets Of Subsidary At Acqusition At Reporting Post Acqusition Share Captial Retained Earnings FV Adjustment Depreciation URP(S:P) Asset Write Off Total - - W3- Goodwill Share Exchange Contingent Consideration Add Fv of NCI At Acq Less Net Assets At Acq Goodwill at acqusition less Impairment TOTAL - - - W4- Non Controlling Interest FV of NCI Post Acq Share Less Impairment Share TOTAL - - W5- Group Retained Earning Parent Retained Earning Parent Post Acq Share Less Impairment Share - -2850 - -100 - 800 Add Gain On Consideration Share of Profit in Associate TOTAL Investment In Associate Cash Loan Note Share of Post Acq Profit Total - $-