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From the lecturer video, the calculation of increase in NCI is taking (net assets + full goodwill)* share disposal%. I am clear about full goodwill, but how about partial goodwill? As partial goodwill only consist the goodwill of parent company, so when i compute increase in NCI, is that partial goodwill need to multiple by proportion of parent original share percent? For example, under partial goodwill method, original the parent holds 80%, after that it dispose20%, so increase in NCI = Carrying Amount of G/W * (2/8) + net assets* 20%?
how about in the realistic world? Is that the code of ethics has stipulated must be followed by the external auditor under the audit framework? or it is just a guideline
Hello sir, I join ACCA for the Accelerate Programme, so I get the opportunity to skip the first nine papers and start my Strategy Professional Paper. Therefore, I would like to start my EPSM before I take SBL. However, I can’t find any way for me to pay for EPSM module in my ACCA account. Hence, where should I go and pay for EPSM to enable me to start it?