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P2 Grange (Dec 2009)

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › P2 Grange (Dec 2009)

  • This topic has 0 replies, 1 voice, and was last updated 14 years ago by jjshah.
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  • June 12, 2011 at 5:29 am #49110
    jjshah
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    • Topics: 1
    • Replies: 1
    • ☆

    Hi,
    Can you please tell me how do you work out Net Asset when calculating Increase/ Decrease in NCI, especially when there is FV Adjustment.
    Normally, NA = Share Capital + Retained Earning (till the date on increase/ decrease) + Other Component Of Equity but what about FV Adjustment.
    Because I looked at the answer & for increase in NCI (Fence) they deducted Total FV Adjustment at year end where as with Decrease (Park) I’m not too sure how they’ve calculated Net Asset?
    Thanks.

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