What figure should appear in the consolidated statement of financial
position of Skinny and its subsidiary Coltart for group retained
earnings as at 31 December 20X6?
$________
108 Austen acquired 60% of the equity capital of Dicken for $300,000 on
1 January 20X5. Details of the equity share capital and other components
of equity of Austen and Dickens at 31 December 20X6 are as follows:
Austen Dickens
$
$
Equity share capital
300,000
200,000
Other components of equity
200,000
75,000
At the date of acquisition Dickens had other components of equity of
$60,000. The fair value of NCI at acquisition was $80,000.
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