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PYRAMID CO WORKING
Consolidated statement of Financial Position ED 600 GOODWILL
As at 31 MAR 20X2 Revaluation 3000 10000 shares 8000 COI Assets Shares DC Non current assets 24000 7040 Property plant and equipment 69000 6400 Other equity 2800 NCI Goodwill 7400 7000 VOB 37400 Current assets Less: FV of net assets Inventory 25300 S/C 10000 Trade receivables 12500 RE 18000 Bank 11200 plant 3000 128200 DTL -1000 30000 NCL GW 7400 DTL 21500 RE NCI Post Acq Profit CL RE 30200 7000 Sub 8000 Trade Payable 12800 Nci 5920 1480 -600 DC 7040 Unwining 640 7400 EQUITY UP 500 Equity shares 25000 Gain 800 S/P 17600 35780 8480 RE 35780
NCI 8480 128200 COI 30400
NOTE 2 P S 16000 14500 GIT 1500 UP 500 CIT 4400 3200 1200