consolidated financial statement

1) Group Structure 2) Net assets in subsidiary 3) Goodwill 4) Non-Controlling Interest 5) Group Retained earnings 6) Investment in associate

Or, according to the lectures on this site, 1 group structure 2 goodwill then pup calculations 3 consolidated retained earnings 4A non controlling interest on the Statement of Financial Position 4B on controlling interest in the subsidiary profits for the year 5A investment in associate for the Statement of Financial Position 5B share of this years associate profits for the Statement of Income