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Non controlling interest

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Non controlling interest

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • June 20, 2021 at 8:29 am #625896
    Priyanka19
    Participant
    • Topics: 32
    • Replies: 20
    • ☆☆

    Sir
    How is the fair value of NCI calculated if it given in the question

    June 20, 2021 at 12:34 pm #625911
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54835
    • ☆☆☆☆☆

    If it is given in the question then you do not need to calculate it.

    If it is not given in the question then value it at the same amount per share as the consideration paid by the parent company (so, for example, if the parent owns 80% then value the NIC’s 20% as 20/80 of the consideration paid by the parent).

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