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Question 1 (25 marks) Gaya Sdn Bhd has investments in two companies, Senang Sdn Bhd and Cergas Sdn Bhd, and recognises goodwill and non-controlling interest using the proportionate method. Additional information: (1) At the date of acquisition, the fair values of the assets and liabilities of Senang Sdn Bhd and Cergas Sdn Bhd were equal to their carrying amounts, with one exception. Cergas Sdn Bhd has an internally generated brand that was not recognised in its financial statements. However, an independent expert valued this brand at RM80,000, with a useful life of five years, at the date of acquisition of Cergas Sdn Bhd by Gaya Sdn Bhd. (2) On 1 January 2021, Gaya Sdn Bhd sold a machine to Senang Sdn Bhd for RM150,000. On that date, the machine had a remaining useful life of five years and a carrying amount of RM100,000. Required: (a) Prepare the consolidated statement of financial position of Gaya Sdn Bhd as at 31 December 2021. (20 marks) (b) Explain the differences between MFRS/IFRS and UK GAAP regarding financial reporting for the disposal of subsidiary, goodwill and non-controlling interest. (5 marks) Question 1 (25 marks) Gaya Sdn Bhd has investments in two companies, Senang Sdn Bhd and Cergas Sdn Bhd, and recognises goodwill and non-controlling interest using the proportionate method. Additional information: (1) At the date of acquisition, the fair values of the assets and liabilities of Senang Sdn Bhd and Cergas Sdn Bhd were equal to their carrying amounts, with one exception. Cergas Sdn Bhd has an internally generated brand that was not recognised in its financial statements. However, an independent expert valued this brand at RM80,000, with a useful life of five years, at the date of acquisition of Cergas Sdn Bhd by Gaya Sdn Bhd. (2) On 1 January 2021, Gaya Sdn Bhd sold a machine to Senang Sdn Bhd for RM150,000. On that date, the machine had a remaining useful life of five years and a carrying amount of RM100,000. Required: (a) Prepare the consolidated statement of financial position of Gaya Sdn Bhd as at 31 December 2021. (20 marks) (b) Explain the differences between MFRS/IFRS and UK GAAP regarding financial reporting for the disposal of subsidiary, goodwill and non-controlling interest