Changes in the Composition of a Group Example 5 part b

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  1. avatar says

    Just wanted to thank you for the lectures and notes. No only do I feel I have a fighting chance of passing P2, but I also feel much calmer about the exam and making any mistakes. Your repeated reassurance about the markers actions and thought process is helping me to feel calm. And that’s leading to fewer mistakes too, double bonus!

    Best wishes

  2. avatar says

    Hi sir!
    I’m feeling a little confused as im doing Example 5 in W4A. In some lectures before, specifically Example 2, we did the acq. of more share and is the situation where we had a subs. and still have a subs (from 55%to 80%) and in that example we started it from NCI b/f as the value of NCI @DOA and we added share of post acq from W3 b/f according to the old shareholding. The value after adding these two up is the value of NCI c/f and to this amount we added the W3 c/f but just the new shareholding the 80%…..Now in this example the value of NCI doesnt change according to the proportion of the sale. Why dont we follow the same rule as when we invest more in our subs. i heard in the lecture that the NCI @ DOA is the same and it doesnt change but the point is that in the previous example it did and the C/F NCI was different as that @ DOA….And the second part i get confused when comparing these two examples is share of post acq W4 c/f. In this example share of post acq is 20%of 139333 plus 40% of 10667 and in example 2 is the new percentage of shareholding times post acq just that. if i would have followed the same rules, as in example 2, i would have calculated it like this. NCI @DOA 170 plus share post acq 20% of 118= 193600 and i would have started W4 c/f 193600 plus share of post acq 40% of 10667 and get 197 867. Help please

  3. avatar says

    Sir i Have covered all F7 from your lectures and now p2 consolidation from your lectures. As far as i am concern you could be president of united state of America.
    Thanks for this wonderful service
    May Allah Bless you success of here and here after.

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