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Complex Group-Step Disposal

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Complex Group-Step Disposal

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
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  • Author
    Posts
  • September 20, 2017 at 2:46 pm #408086
    kainfama
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    in the class notes page 33, para 3.2 (control->no control). i was wondering on the format for “Group profit/loss on disposal” where the Non controlling Interest is added to the proceeds whilst in other study manual it is subtracted. kindly advise.

    Kind regards.

    September 20, 2017 at 8:44 pm #408130
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    As we no longer have control we compare what we have lost control of, the net assets and goodwill, to the entire value of the subsidiary. The entire value of the subsidiary is the proceeds we’ve received, plus the value of what we still hold plus the NCI, which all add up to 100% being the entire value of the subsidiary.

    I’m not too sure about where you’ve seen the other information as it doesn’t sound correct.

    Thanks

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