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On 30 June 20X2, H acquired 80% of the share capital of S. The non-controlling interest had a fair value of $1,300,000. Extracts from

On 30 June 20X2, H acquired 80% of the share capital of S. The non-controlling interest had a fair value of $1,300,000. Extracts from the statement of financial position of S at 30 June 20X2 and 30 June 20X6 are shown below: Statement of financial position Ordinary share capital Share premium account Retained earnings 30 June 20X2 $ 1,000,000 A $1,220,000 B $1,300,000 C $1,480,000 D $1,400,000 400,000 4,700,000 30 June 20X6 $ 1,000,000 400,000 5,600,000 4 What figure for non controlling interest should appear in the consolidated statement of financial position as at 30 June 20X6?

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