• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exam results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

NCI

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › NCI

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 4, 2010 at 7:28 pm #46613
    foxman
    Member
    • Topics: 9
    • Replies: 15
    • ☆

    Apologies not sure how the forum works or how to search.

    How do I present the Non Controlling Interest in the Consolidated SoFP? The text book seems to indicate that it is part of equity but occasionally it puts it as a line after current liabilities. Logic would suggest it is not part of the equity of the group more of a liability.

    December 5, 2010 at 1:27 pm #72580
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23335
    • ☆☆☆☆☆

    for sure, it’s part of Equity!

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • M.Kagi on MA Chapter 1 Questions Accounting for Management
  • HarryB on Throughput accounting – ACCA Performance Management (PM)
  • babysnow88 on Revenue Recognition Specifics – ACCA SBR
  • belz92 on MA Chapter 4 Questions Cost Classification and Behaviour
  • StudyWithAqeel on MA Chapter 5 Questions Ordering and Accounting for Inventory

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in