CIMA Exam CIMAPRA19-F02-1 Topic 1 Question 35 Discussion

ST owns 75% of the equity share capital ofGH. GH owns 80% of the equity share capital of RS.

The following balances relate to RS:

The non controlling interest in respect of RS had a fair value of $56,000 at acquisition. There has been no impairment to goodwill since acquisition.

What value should be included inST's consolidated statement of financial positionfor the non controlling interest in RS at 31 December 20X9?