You are required to prepare the 1, Non-controlling interest is measured based It. Non-controlling interest is measured based on its fair value. a. oran The fair va 10.10 woven below are the statements of financial position of Bell, Edison and Campbell as at 31 December b. accounts. Su during the c Bell Edison The fair val RM'000 RM'000 Campbell C. economic li The group Equity 1,200 600 RM'000 d. Goodwill r Ordinary share capital e. Retained profit 300 (100) Goodwill 1,500 500 650 f . 200 From the inf Assets Investment 850 as at 30 Jun 300,000 ordinary shares of Edison (cost) 570 400,000 ordinary shares of Campbell 200 830 10.12 Sundry assets Liabilities 650 Given belo Liabilities (100) (150) 950 1,500 500 (100) Equity 850 Ordin Additional information: Retai a. Prof b. Bell acquired 300,000 of the 400,000 ordinary shares of Edison on 1 January x1 when the retained profit of Edison was RM20,000. Bell acquired 400,000 of the 500,000 issued shares of Campbell on 1 January x5 for a cash consideration of Pa RM200,000 and an issue of 200,000 ordinary shares of Bell. The fair value of Bell's shares was RM2 per share Bell has only recorded the cash payment. 3. On 1 January x5, the retained profit of Campbell was RM150,000 As C. Goodwill is recognised for the parent only. L d. Goodwill in Edison is impaired by RM45,000. You are required to prepare the consolidated statement of financial position as at 31 December x5