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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Complex Groups
Group structure that involves a sub-subsidiary.
Sir, why when the direct method of consolidation is used, it involves splitting the cost of the investment in the subsidiary of the main subsidiary between:
1) The Goodwill computation
2) The NCI computation
What is the rational behind this split?
Hi,
Why are you looking at complex group structures when it is no longer on the syllabus?
Thanks
