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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Consolidation
Hello sir
If we have not been given the %to calculate NCI how do we find it?
Either on the SOFP of the parent company or in the notes with the question you will be told how many shares the parent company owns in the subsidiary.
On the SOFP of the subsidiary it will state how many shares are in total.
Dividing one by the other will tell you what % is owned by the parent (and therefore you can work out what % is owned by the NCI).
