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　　Required：
　　(a) Prepare a consolidated statement of financial position as at 31 May 2009 for the Bravado Group. (35 marks)
　　(b) Calculate and explain the impact on the calculation of goodwill if the non-controlling interest was calculated on a proportionate basis for Message and Mixted. (8 marks)
　　(c) Discuss the view of the directors that there is no problem with showing a loan to a director as cash and cash equivalents， taking into account their ethical and other responsibilities as directors of the company. (5 marks)
　　Professional marks will be awarded in part (c) for clarity and * of your discussion. (2 marks)
　　2 The directors of Aron，a public limited company，are worried about the challenging market conditions which the company is facing. The markets are volatile and illiquid. The central government is injecting liquidity into the economy. The directors are concerned about the significant shift towards the use of fair values in financial statements. IAS 39‘Financial Instruments：recognition and measurement’defines fair value and requires the initial measurement of financial instruments to be at fair value. The directors are uncertain of the relevance of fair value measurements in these current market conditions.