=+2. Amounts shown as non-current liabilities by SUGAR plc and CUBE inc. represent the long-term element of
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=+2. Amounts shown as non-current liabilities by SUGAR plc and CUBE inc. represent the long-term element of the bank loan shown in current liabilities. These loans were raised by each of the companies independently and are repayable by each of the companies in their local currency.
Requirement Prepare the consolidated statement of comprehensive income of SUGAR plc group for the year ended 31 December 2003 and the consolidated statement of financial position as at that date.
620 INTERNATIONAL FINANCIAL ACCOUNTING AND REPORTING
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Related Book For 
International Financial Accounting And Reporting
ISBN: 9780903854726
2nd Edition
Authors: Ciaran Connolly
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