Other components of equity

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    When parent company acquired another shares in subsidiary why the net figure goes to other components in equity?
    E.g. Cash proceeds xxxx
    Decrease in NCI (xx)
    Other components in equity (Net figure) xxx
    Can you explain what is the exact account should be accounted this net figure under other component of equity?
    • If this figure positive ?
    • If negative ?

    Avatar of MikeLittle
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    Have you followed the video lecture on this area? You need to calculate the working W3B Adjustment to Parent’s Equity and that’s explained in the video and in the course notes

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