- This topic has 3 replies, 2 voices, and was last updated 2 months ago by .
Viewing 4 posts - 1 through 4 (of 4 total)
Viewing 4 posts - 1 through 4 (of 4 total)
- The topic ‘Changes in group structure.’ is closed to new replies.
OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Changes in group structure.
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.
No, that’s fine. It will be marked correct.
🙂
Okay ?. Many thanks, Sir.
🙂