Consolidated statement of financial position As at December 31, 20x 1 Other assets (800,000 + 480,000 + 320,000) 1,600,000

0 + 480,000 + 320,000) 1,600,000 Goodwill (60,000 + 240,000) (Step 3) 300,000 Owners of parent 1,185,680 Non-controlling interests (St
5,680 Non-controlling interests (Step 4) 274,320 Total equity Total liabilities and equity 1,460,000 1,900,000 Consolidated statement of pr
000 Consolidated statement of profit or loss For the year ended December 31, 20x 1 Revenues (720,000 + 408,000 + 192,000) 1,320,000
0 + 408,000 + 192,000) 1,320,000 Expenses (400,000 + 320,000 + 120,000) (840,000) Impairment loss on goodwill - Consolidated profit 48
n goodwill - Consolidated profit 480,000 Profit attributable to: Owners of the parent(Step 7) 425,680 Non-controlling interests (17,600 + 3
n-controlling interests (17,600 + 36,720) (Step 7) 54,320 22.C (See Step 4 above) 23. B (See Step 5 above) 24. C (See Step 6 above) 25. C (S
) 24. C (See Step 6 above) 25. C (See Step 7 above) 26. A (See solutions above) 27. C (See solutions above) 28. A (See analysis below)
e) 28. A (See analysis below)