HAM acquiret in thers in PONAA on 1 January 2022 when POMA had 2. Gie2s0000 2. ABR NHAM ncquind its shares in ADDO on 1 Janasy 2022 when ADDO had inceme nurphas of cille ta0,000. 3. An insuirment fent at the year ended shaws that the poodwill for POMAA remains unimpuind but that the imestment in ADDO is impained by GIIC2,000 Hequirval: Prepure the eminolidates stafement of financial position of ABRAIAM Group for the ycar coded 51 Decemaher 2022 CASE STUDV I.S: SMMA On I Delober 2016 Emma acquired the followiag non-cirncat investments: -3 milfion cyeity ahures in Owusu by an exchange of one share in Emma for every two shares Onby the cash consideration of the above investinents has been reconded by Fimmat. The following in formation is relevant: (1) At the date of acquisition the fair valoes of Owusu's assets were equal to their carrying amounis with the exception of Owtsu's land which had a fair value of GHe 500,000 below its carrying amount; it was writen down by this amoum shortly after acquisition and has not changed in value since then. HAM acquiret in thers in PONAA on 1 January 2022 when POMA had 2. Gie2s0000 2. ABR NHAM ncquind its shares in ADDO on 1 Janasy 2022 when ADDO had inceme nurphas of cille ta0,000. 3. An insuirment fent at the year ended shaws that the poodwill for POMAA remains unimpuind but that the imestment in ADDO is impained by GIIC2,000 Hequirval: Prepure the eminolidates stafement of financial position of ABRAIAM Group for the ycar coded 51 Decemaher 2022 CASE STUDV I.S: SMMA On I Delober 2016 Emma acquired the followiag non-cirncat investments: -3 milfion cyeity ahures in Owusu by an exchange of one share in Emma for every two shares Onby the cash consideration of the above investinents has been reconded by Fimmat. The following in formation is relevant: (1) At the date of acquisition the fair valoes of Owusu's assets were equal to their carrying amounis with the exception of Owtsu's land which had a fair value of GHe 500,000 below its carrying amount; it was writen down by this amoum shortly after acquisition and has not changed in value since then