P S Rs. 86,000 27,000 Rs. 24,500 Property, plant and equipment Investment in S (at cost) Current assets 20,000 10,000 133,000 34,500 Particulars 20,000 Share capital (Rs.1) Retained earnings Current liabilities 100,000 22,000 Carrying value Fair value at at acquisition acquisition date date Exist on Reporting date 6,500 8,000 11,000 Land Yes 12,000 4,500 133,000 10,000 6,000 34,500 Inventory No Additional information is as follows: The group has a policy of measuring non-controlling interest at proportionate share of net assets at the date of acquisition. 20% of goodwill has impaired to date. . P acquired 16,000 ordinary shares in Son 1 January 2018, when Shad accumulated profits of Rs.6,000. The subsidiary has not incorporated the fair values in its separate books and fair value adjustments identified by the parent company at the date of acquisition are as follows:- Required: Prepare the consolidated statement of financial position at 31 December 2018