Question 5 The statements of financial positions as at 31 December 2021 of Dorae Berhad and its subsidiary company Mon Berhad are summarised below: The following information is relevant: (i) Dorae Berhad acquired 75% of total ordinary shares in Mon Berhad on 1 January 2018. The price paid was RM1,100,000. The balance on Mon Berhad's retained eamings at the date of acquisition was RM500,000. This included an intangible asset of RM100,000. (ii) Goodwill on consolidation is retained at cost in the group statement of financial position. There has been no evidence of impairment since acquisition. Dorae Berhad made a long-term loan of RM110,000 to Mon Berhad on the same date. Required: (a) Prepare a consolidated statement of financial position for the Dorae group as at 31 December 2021. [34 marks] (b) MFRS 3 Business Combinations permits a non-controlling interest at the date of acquisition to be valued by one of two methods: (i) at its proportionate share of the subsidiary's identifiable net assets; or (ii) at its fair value. Explain the difference that the accounting treatment of these alternative methods could have on the consolidated financial statements. [6 marks]