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Change in ownership structure

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Change in ownership structure

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
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  • Author
    Posts
  • September 30, 2019 at 1:47 pm #547673
    ishmero2006
    Member
    • Topics: 9
    • Replies: 5
    • ☆

    I have been solving a group question and I realised that in the calculation of the movement in equity ,where a parent holding 60% of interest from beginning of period till end of the period when it acquired further 20%, the NCI’s share of the impairment of goodwill ,calculated using full goodwill method, was not deducted from the carrying amount of the NCI before computing the proportion disposed.
    Could you help me on that?

    October 3, 2019 at 8:59 pm #548065
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6501
    • ☆☆☆☆☆

    Hi,

    I can only assume that the impairment took place after the change in group structure.

    Thanks

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