Question

The Balance Sheets of Sun Ltd. and Moon Ltd. as on 31.3.2015 are given below. Particulars Sun Ltd. Moon Rs. I. EQUITY AND LIA

ng Shares were purchased on 1.4.2012. When the shares were purchased General Reserve and Profit and Loss Accouunt Moon Ltd. s

prepare consolidated balance sheet as per IND AS

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Part-A Adiustrments SE Im baks of Parent Sum lid I Oiide nds Rechti cahiom Pre-acuisitienoudend As aly foy PunPases Imkestmesate Page masn Ltd 2 In books Gemeral Resene 20000 Share caated 20,000 Capilalization of resenes-°, alwaysC imestment Sum s(-4-2012 E.S.C 12900 Peseme (note (-A) (note lo000 peL 1600 4000 Pe valua hion Adi 12000) 3600 134о0 13600 Tetal R = (3 600 SCast of Canbo w.N 2 IND AS F.V Partopashiona 8800 88 c00 1 Amaunt ivested (Lot20) lq1200 Mons ap Share 2 24co0 Rese ne Ca PiCBs o Ca0up Ipe A Tmter Co Careditons AlC 2oxD chek tramsit 200 Bits Receiable & BiLs Payable Vieo-1 bius eceivable & OigimalIND AS IuDAS IND AS Psrap FV F.V 119600 E.Sec (2000 (440+S4c00120cotod l9200 Gias& Pd 24000 Consalida tes Imventrnes GemexalThank you

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