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Group SCF – Dividend paid to the NCI- ACCA (SBR) lectures

VIVA

Reader Interactions

Comments

  1. lachu910 says

    October 5, 2018 at 12:31 pm

    Hi Sir,
    In changes to group structure, acquisition of subsidiary reduces NCI right? ie..Parent share is increasing from 50%-20%, so NCI falls. But here u mentioned that wen there is an acquisition of Sub, NCI increases. Could you please clarify on this?.

    Thank you

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    • mahesh727 says

      December 2, 2018 at 8:41 pm

      Here the lecturer is talking about new acqisition of sub. (Not a change in existing %). Therefore if new acquisition, the NCI amount will go up (Credit to NCI)

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      • P2-D2 says

        May 24, 2019 at 11:46 am

        Correct!

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