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

Comments

1. zurapirveli@gmail.com says

   December 7, 2025 at 2:02 pm

   Please, ignore my recently asked questions about V/f and C/f. Thank you!

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2. 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!

     • zurapirveli@gmail.com says

       December 7, 2025 at 1:12 pm

       Hi Sir,

       Could you please clarify why opening balance figure is in the Credit side of T acc. but closing balance in Debit side?