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ACCA P2 ‘D’-shaped complex group structure, Example 2

VIVA

View ACCA P2 lectures Download P2 notes


Reader Interactions

Comments

  1. farije says

    June 6, 2018 at 4:54 am

    wow, I love this professor’s way of teaching and humor. Not dull at all and makes you feel better. Engage him in more videos

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  2. gremxula says

    April 23, 2018 at 8:41 am

    Please note that answer is showing wrong figures in Goodwill and NCI working.

    After watching the videos, I realised that NCI at acqn for S is $25m not $10m, hence goodwill total of $70m and NCI total of $26.2m

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  3. Mandakini says

    January 21, 2018 at 4:29 pm

    i thought we would need to take only the relevant proportion of investments held by the group in Steyn & Adams.. can u pls advise? thx..

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  4. vijayanna26 says

    December 12, 2017 at 2:02 pm

    Dear sir

    Good Afternoon,

    The video and notes have not matched, because on the NCI calculation is wrong either way.
    Would you please kindly correct it or explain the issue is made on either way.

    Kind Regards

    VJ

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  5. shaina says

    August 28, 2017 at 1:13 pm

    Hi,

    Qu1/ Why do we have to consolidate the Sub’s sub even the effective control of 48% (less than 50%)? shouldn’t it be an associate !

    Qu2/ Where is the double entry of the $24,000 ? its included only in the NCI working of Steyn

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    • axelr8kostas says

      September 3, 2017 at 1:25 am

      Hi Shaina,

      Q1 The group’s effective shareholding could be less than 50% and it would still be a subsidiary. In the example the parent company owns 30% of the voting rights(direct holding) and the 30% of the sub’s voting rights since it possess 60% of it. In total parent controls 60% of the voting rights.

      Q2 the double entry is the following

      DR NCI
      CR Goodwill (W3)*

      *(the adj the tutor made 60% of the 60k, the 60000-36000=24000)

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  6. suf23 says

    April 6, 2017 at 10:46 am

    Kallis and Steyn both great cricket players.

    But who is Adams?

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    • abdulahad92 says

      December 24, 2017 at 10:30 am

      must be Jimmy Adams from West Indies

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    • evrospappas says

      February 22, 2018 at 7:41 pm

      Paul Adams. Famous South African spin bowler in the 90’s. Also know as Gogga.

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  7. joashbill says

    January 19, 2017 at 9:22 pm

    haha opentuition clearly likes cricket … from the west indies cricket team to south africa too lol

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    • P2-D2 says

      February 12, 2017 at 7:51 pm

      Future questions will have to include other teams too. Maybe Kohli could be a parent company and Dohni a subsidiary.

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      • suf23 says

        April 6, 2017 at 10:47 am

        And Misbah as P with Afridi as S 🙂

  8. phuongdieu says

    January 14, 2017 at 9:37 am

    Thank you so much for your tutorial. It is very helpful.

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  9. CHAN says

    December 2, 2016 at 7:05 am

    hi, we have to consolidate the Sub’s sub even the effective control of 48% (less than 50%)?

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  10. johngayomey says

    October 10, 2016 at 11:08 pm

    great!

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