Group Account: Practice Question3


The following statements of financial position are in respect of Rice Plc and Beans Plc as at 31st December, 20v2 respectively.



Additional information
              i.        Rice Plc acquired 70% controlling power in the equity of Beans Plc on 1st January, 20v0 when the latter’s retained earnings stood at N150,000,000.00
             ii.        Rice Plc has a policy of reporting non-controlling interest at fair value. At 31st December, 20v2, non-controlling interest had a fair value of N202,200,000.00
            iii.        Beans Plc has an item of non-depreciable Property, Plant & Equipment that had a fair value of N65,000,000.00 in excess of its carrying value as at 31st December, 20v2
           iv.        Rice Plc paid the sum of N350,000,000.00 to acquire its holding in Beans Plc on 1st January, 20v0
            v.        A sum of N72,000,000.00 is owed to Rice Plc by Beans Plc
Required
Prepare the statement of financial position of Rice Plc Group as at 31st December, 20v2  

Comments