=+6. With respect to the measurement of non-controlling interests at the date of acquisition, the proportionate share method equates to the fair value method. The directors of Gold Limited are confident that any goodwill arising on the acquisition of Silver Limited and Bronze Limited has not suffered any impairment.

Requirement You are required to prepare the consolidated statement of financial position of Gold Limited and its subsidiary and associated companies on 30 November 20X3.

Challenging Questions