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Hi,
I need one more clarification.
Concerning the Example 6 in Chapter 23, you did mention in the video that you will need to make it clear that S’s equity shares in this example is considered as the F.V of the NCI (which is 20% in the example).
But if we do come across this wording in exams, “Fair Value of S’s equity shares is USD 200,000”, should we assume the whole USD 200,000 to be the NCI amount or should we consider only 20% of the USD 200,000?
Thanks in advance.
Hi,
It would be clear in the question whether the fair value is for the entire share capital of the subsidiary or the fair value of the NCI (i.e. the 20%).
Thanks
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