Group Account: Practice Question4

Fruit Plc acquired 90% controlling power in the equity of Mango Plc 4 years ago when the reserves of the latter were N60million. The fair value of some revalued items of property, plant and equipment of Mango Plc was N450,000,000.00 in excess of their book carrying amount at acquisition. The estimated remaining life of these assets is 6 years from acquisition date. These facts have not been reflected in the books of Mango Plc till date. The respective statements of financial position of the two entities as at 31st December, 20v9 are as follows




Required
Prepare the consolidated statement of financial position

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