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CONSOLIDATIONS

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › CONSOLIDATIONS

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 21, 2017 at 6:07 am #393637
    hlony
    Participant
    • Topics: 3
    • Replies: 1
    • ☆

    I would like for you make a clear distinction between measuring of NCI @ fair value and on proportionate method.
    Please be specific also on the effect it will have on the impairment of goodwill when calculating both NCI and Group retained earnings.

    Regards

    June 21, 2017 at 4:58 pm #393747
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23310
    • ☆☆☆☆☆

    nci on proportionate method, impairment of goodwill? None against the nci, all against the parent entity

    Valuation of nci investment at acquisition? Proportionate method – their share of the fair value of the subsidiary’s net assets as at date of acquisition

    Not on a proportionate method? Follow the examples in the course notes

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  • The topic ‘CONSOLIDATIONS’ is closed to new replies.

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