题目内容
On 1 February 20X3 Pinot Co acquired 30% of the equity shares of Noir Co, its only associate, for $10 million in cash. The post-tax profit of Noir Co for the year to 30 September 20X3 was $6 million. Profits accrued evenly throughout the year. Noir Co made a dividend payment of $1 million on 1 September 20X3. At 30 September 20X3 Pinot Co decided that an impairment loss of $700,000 should be recognised on its investment in Noir Co.What amount will be shown as 'investment in associate' in the statement of financial position of Pinot Co as at 30 September 20X3?
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