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Chapter 6 – Changes in Ownership Calculation

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Chapter 6 – Changes in Ownership Calculation

  • This topic has 0 replies, 1 voice, and was last updated 1 year ago by nimisha81.
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  • May 17, 2021 at 10:05 pm #620893
    nimisha81
    • Topics: 2
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    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,

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