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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › ACCA Article – Business Combinations Example 6
Hi,
ACCA article Business Combinations – IFRS 3 (revised) example 6 disposal of controlling interest.
I learn the formula as
FV of consideretion x
FV of residual interest x
Less:
Goodwill x
Net assets at disp x
Less NCI at disposal(x)
(x)
Gain/(loss) x/(x)
Can anyone explain why in example they did not account for NCI but included gain reported in OCI?
Thank you
Hi,
I’d not worry too much about this example used and just stick to what you’ve learnt previously and you won’t go too far wrong.
Thanks