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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Chapter 6 – Changes in Ownership Calculation
Hi,
I was just wondering if someone could help in regards to Example 5 in Chapter 6.
For Hulme & Jones, why is the NCI calculation different when calculating the change in ownership?
For Hulmes we take the NCI($56m)/40%*30%
For Jones we take the Net assets at reporting date ($120m) + goodwill ($23m) and then multiple this by 20%.
Your help would be appreciated.
Thanks,
