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Changes in group structure.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Changes in group structure.

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  • May 10, 2025 at 10:29 am #717204
    Sharith
    Participant
    • Topics: 11
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    • ☆

    Sir, when it is a step disposal (Control to no Control), will I be wrong if I add the NCI to the proceeds and the part retained as shown below?
    If yes, why?

    Proceeds X
    Fair Value of the remaining shares X
    NCI X

    Less:
    Net Assets X
    Goodwill X

    Thank you and warm regards.

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