Steps:
1 Add H + S
2 Adjust inter-company transactions
3 Reverse adjustments to fair value of investments
4 At acquisition entries
5 Entries since acquisition to BOY
6 Entries for the current year
, Company Name
Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2019
YEAR
R
Revenue
Cost of sales
Gross Profit -
Other income
Other expenses
Administration expenses
Selling and distribution expenses
Finance charges
Profit before tax -
Income tax expense -
Profit for the year -
Other Comprehensive Income
Fair value adjustment on equity instruments -
Total Comprehensive Income -
Profit for the year attributable to:
Owners of the parent
Non-controlling interest
-
Other comprehensive income attributable to:
Owners of the parent
Non-controlling interest
-
Total comprehensive income attributable to:
Owners of the parent
Non-controlling interest
-
1 Add H + S
2 Adjust inter-company transactions
3 Reverse adjustments to fair value of investments
4 At acquisition entries
5 Entries since acquisition to BOY
6 Entries for the current year
, Company Name
Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2019
YEAR
R
Revenue
Cost of sales
Gross Profit -
Other income
Other expenses
Administration expenses
Selling and distribution expenses
Finance charges
Profit before tax -
Income tax expense -
Profit for the year -
Other Comprehensive Income
Fair value adjustment on equity instruments -
Total Comprehensive Income -
Profit for the year attributable to:
Owners of the parent
Non-controlling interest
-
Other comprehensive income attributable to:
Owners of the parent
Non-controlling interest
-
Total comprehensive income attributable to:
Owners of the parent
Non-controlling interest
-
