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Hi Mike I would like to confirm the calculation of NCI for the SFP. Is it
1) NCI at Full or Fair Value
add Post Acquisition Retained Earnings
Less Impairment of Goodwillor
2) NCI at Full or Fair Value
add NCI Goodwill
less Impairment of GoodwillThe goodwill is already included within the fair value so the calculation for working W4A (nci on the statement of financial position) is:
Value as at date of acquisition of subsidiary, +
Nci share of subsidiary post-acquisition retained earnings, –
Nci’s share of any impairment in goodwill
OK?
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