Working for consolidate financial statement

W1

Nate assets of subsidiary

At Rep date At acquire post AcQ

Share capital xxx xxx XXX

Retain earning xxx xxx XXX

F.v adjustment

Land xxx xxx XXX

Inventory xxx xxx XXX

W2 Good will

Cost of investment xxx

Add: NCI act acquire xxx

xxx

less: fair value of N.A xxx

xxx

impairment (xxx)

good will xxx

w3: non-controlling interest

At Accusation xxx

Post accusation xxx

NCI xxx

W4: group retain earning

Parent retain earning xxx

Post accusation xxx

Less: impairment (xxx)

GRE xxx