Group SCF – Dividend paid to the NCI- ACCA (SBR) lectures
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Thanks for the great lectures,
Here to the NCI we should get dividends from NCI or we have to pay NCI dividends .The sub must distribute dividends to shareholders and the parent is the main shareholder.Do we have to pay the Sub ort the sub has to pay the parent.
Please clarify this confusion.
Thanks
Please, ignore my recently asked questions about V/f and C/f. Thank you!
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
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)
Correct!
Hi Sir,
Could you please clarify why opening balance figure is in the Credit side of T acc. but closing balance in Debit side?