[mike1slade]

Had the same exam as you and answered that similarly. Said that because it was a patent that was legal protection of a very specific thing that couldn’t be sold in an active market
Pension question i wrote about how the things that happened affected the balance on the SOFP and how the pension asset will be subject to deferred tax and the acid ceiling test

[mike1slade]

In those ratios i think the parent company owned 100% of the subsidary if i remember right so there would be no NCI

[mike1slade]

nah man, you were supposed to compare the performance in general as well as the disposal. Include different ratios of your own etc

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