ACCA P2 Change in ownership

Comments

1. shaneg1989 says

   May 2, 2018 at 3:53 am

   in eg4 the parent would cease to have control of the sub, so it would be treated as an associate. This mean they would also cease to prepare consolidated financial statements .
   So how would the group profit on disposal be shown. would it be shown in the parent’s individual financials?

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2. mansoor199111 says

   December 23, 2016 at 6:56 pm

   Hi
   if you please can explain in the first example ( from 90 to 70) the reason that why we didnt reduce the goodwill since we added it to the 350?
   i mean when we added it to the 350 then that suggests the goodwill would be decreased.
   thanks

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   • zhangcc says

     May 2, 2018 at 7:32 am

     Isn’t the Full Goodwill method that makes the GW’s figure not change? As the Goodwill is equal to P%+NCI%. Thus if it is only the change in % between P% and NCI%(still control), then suppose the Goodwill wont change.
     And the reason why add NA and Goodwill is to find out the value of (P+NCI )@ the date of disposal.

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