conso statement of changes in equity

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    i’m doing conso question but stuck at prepare consolidated statement of changes in equity.

    if the question give the parent, subsidiary, associate opening balance, dividend and closing balance.

    so when i consolidate, should i only take the parent opening balance or take parent add subsidiary opening balance?

    Avatar of MikeLittle
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    You take “Working 3 brought forward” That’s the same as working 3 with just the words “brought forward” added on to each line. So “H’s own, brought forward + H’s share of S post-acq retained brought forward – goodwill in S impaired since acquisition brought forward”

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