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422 Chapter 11 From the information given below you are required to prepare the consolidated statement of at 31 December x8. fir andal ponton 11.4

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422 Chapter 11 From the information given below you are required to prepare the consolidated statement of at 31 December x8. fir andal ponton 11.4 a. Following ave the statements of inancial position of Mickey and Mouse as at 31 December x8 Mickey RM'000 700 RM 000 200 300 400 700,000 ordinary shares 400,000 ordinary shares 200 140 200,000 5.6 percent preference shares 200,000 7 percent preference shares 1,200 Retained proft 740 50 20 10 percent Debentures Current account-Mickey Debenture interest payable Preference dividends payable Ordinary dividends payable Trade payables 11.2 TO 38.8 1,320 Non-current Assets Investments in Mouse 400 300,000 ordinary shares at cost 100 20 645 100,000 7 percent preference shares RM20,000 10 percent debentures Non-current assets Current assets Ordinary dividends receivable from Mouse Preference dividends receivable from Mouse Debenture interest receivable from Mouse Current account-Mouse 21 7 25 100 1,320 Other current assets 160 Additional information: b. Mckey acquired the ordinary shares of Mouse on 1 January x6 when the retained profit of Mouse wa RM80,000 (credit). On that date, a non-depreciable non-current asset of Mouse had a fair value that was RM80,000 more than its carrying value. Mouse did not adopt the fair value in its accounts. On 31 December x8, the fair value of the same asset increased by RM125,000 but the group model to measure the carrying amount of its assets On 1 January 8, Mickey bought the preference shares and debentures in Mouse. (d) The difference nte current accounts is due to cash in transit. does not use the revaluation c From the information given, prepare the consolidated statement of financial position as at 31 Decemberi 422 Chapter 11 From the information given below you are required to prepare the consolidated statement of at 31 December x8. fir andal ponton 11.4 a. Following ave the statements of inancial position of Mickey and Mouse as at 31 December x8 Mickey RM'000 700 RM 000 200 300 400 700,000 ordinary shares 400,000 ordinary shares 200 140 200,000 5.6 percent preference shares 200,000 7 percent preference shares 1,200 Retained proft 740 50 20 10 percent Debentures Current account-Mickey Debenture interest payable Preference dividends payable Ordinary dividends payable Trade payables 11.2 TO 38.8 1,320 Non-current Assets Investments in Mouse 400 300,000 ordinary shares at cost 100 20 645 100,000 7 percent preference shares RM20,000 10 percent debentures Non-current assets Current assets Ordinary dividends receivable from Mouse Preference dividends receivable from Mouse Debenture interest receivable from Mouse Current account-Mouse 21 7 25 100 1,320 Other current assets 160 Additional information: b. Mckey acquired the ordinary shares of Mouse on 1 January x6 when the retained profit of Mouse wa RM80,000 (credit). On that date, a non-depreciable non-current asset of Mouse had a fair value that was RM80,000 more than its carrying value. Mouse did not adopt the fair value in its accounts. On 31 December x8, the fair value of the same asset increased by RM125,000 but the group model to measure the carrying amount of its assets On 1 January 8, Mickey bought the preference shares and debentures in Mouse. (d) The difference nte current accounts is due to cash in transit. does not use the revaluation c From the information given, prepare the consolidated statement of financial position as at 31 Decemberi

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