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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidated SPL
Why do impairment and fair value depreciation are added to operating expenses when consolidating then deducted from S’s profit on NCI’s calculation?
Thank you!
Hi,
The impairment and depreciation are additional expenses and so will increase the operating expenses. An increase in expenses will reduce the profit, so if you are working out the NCI from S’s profit then you will need to deduct these amounts.
Thanks