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| D2- 3.
Continue with Q2, below criteria provided: (1) At acquisition date, Sam’s plant with fair value in excess of carrying amount of $0.5 million. It had remaining life of 5 years. Sam hasn’t adjusted carrying amount. (2) Investment cost in Sam was included in property, plant and equipment. (3) Sam sell goods to Petty in post-acquisition period were $5 million. Sam mark-up 30% on cost. Petty has sold $2.2 million by 30 Sep 2008. (1) Non-controlling interest accounted for using fair value option. Sam’s share is $3 per share as at acquisition date. Required: Please to prepare consolidated statement of financial position as at 30 Sep 2008. |