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Calculation of NCI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Calculation of NCI

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
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  • July 8, 2017 at 6:32 pm #395025
    niki27
    Member
    • Topics: 82
    • Replies: 15
    • ☆☆

    Dear sir,
    If the calculation for NCI in CSFP and CSPL is different, then do we put 2 different workings in the CSFP & CSFP respectively?

    Thanks!

    July 8, 2017 at 9:26 pm #395032
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23350
    • ☆☆☆☆☆

    “CSFP & CSFP respectively?”

    Does your question make sense?

    If you meant “CSFP & CSPL” then the answer is a resounding YES!

    The first is an accumulated figure that measures the extent to which the nci is financing the activities of the group where the second is a measure of the nci’s interest in THIS YEAR’s profits of the subsidiary

    OK?

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