On 1 January 20X3 Westbridge acquired all of Brookfield's 100,000 $1 shares for $300,000. The goodwill acquired in the business combination was $40,000, of which 50% had been written off as impaired by 31 December 20X5. On 31 December 20X5 Westbridge sold all of Brookfield's shares for $450,000 when Brookfield had retained earnings of $185,000. What is the profit on disposal that should be included in the individual entity financial statements of Westbridge?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On 1 January 20X3 Westbridge acquired all of Brookfield's 100,000 $1 shares for $300,000. The goodwill

acquired in the business combination was $40,000, of which 50% had been written off as impaired by 31

December 20X5. On 31 December 20X5 Westbridge sold all of Brookfield's shares for $450,000 when

Brookfield had retained earnings of $185,000.

What is the profit on disposal that should be included in the individual entity financial statements of

Westbridge?

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