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can someone please explain how the FV-PPE value was obtained not completly sure I need clarification on this, starting new. This was part of chapter 4 example 2 SBR for consolidated accounts
as stated in the question the net assets of the subsidiary were £1850. We already know the share capital is £1000 at Acquisition and the retained earnings are £450 at acquisition.
Therefore the balancing figure is £400 which is the fair value adjustment.hope i’ve explained that properly. sorry i’m a student of this paper so not sure i should be posting this.
i had my own question on this example.
NCI calculation on working 4 – I don’t understand why in this example we took the NCI % of
Subsidiary post-acquisition net assets. In all other examples i have dont it has always been NCI % of post acquisition retained Earnings.Is there a reason for this.
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