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The 31 December 20X8 statement of financial position of P Bhd and its 60%
owned subisidary; S Bhd are as follow:
P Bhd S Bhd
RM '000 RM '000
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Tutorial Exercise Changes in shareholding interest
P Bhd S Bhd
RM '000 RM '000
Additional information:
P acquires its investment in S Bhd in January 20x5 when S Bhd' net assets are
represented by share capital of RM100,000 and retained profit of RM75,000.
In July 20x8, P Bhd sold a land for RM200,000 to S Bhd. The land was originally
bought by P Bhd at a cost of RM180,000. At the end of 20x8, the land was still
in the possesion of S Bhd.
Required:
1) Prepare 20x8 consolidated statement of financial position.
2) Prepare 20x9 consoilidated statement of comprehensive income, changes
in equity and financial position.
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