Syllabus D2a. Consolidated SFP Basics 3 / 10

Prepare a consolidated statement of financial position for a simple group (parent and up to two subsidiaries controlled by the parent and one associate of the parent) dealing with pre- and post-acquisition profits, non- controlling interest (at fair value or as a proportion of net assets at the acquisition date) and consolidated goodwill.[2]
Consolidated SFP Basics