题目内容
On 30 September 20X4, Fork Co disposed of its entire investment in Spoon Co, details of which are as follows: $'000 Sales proceeds of Fork Co's entire investment in Spoon Co 5,580 Cost of Fork Co's entire investment in Spoon Co 3,720 Immediately before the disposal, the consolidated financial statements of Fork Co included the following amounts in respect of Spoon Co: $'000 Carrying amount of the net assets (excluding goodwill) 4,464 Carrying amount of the non-controlling interests 900 What is the profit/loss on disposal (before tax) which will be recorded in Fork Co's CONSOLIDATED statement of profit or loss for the year ended 30 September 20X4?
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