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Control

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Control

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • February 24, 2020 at 5:05 pm #562982
    Ibra@2605
    Member
    • Topics: 5
    • Replies: 2
    • ☆

    A holding of less than 50% of the voting shares may result in control if all the other equity interests are held by a numerically dispersed and unconnected group.

    In this case, it appears that consolidation should take place.

    How goodwill and NCI is calculated if the percentage is less than 50%

    February 25, 2020 at 7:36 am #563055
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3408
    • ☆☆☆☆☆

    Normal calculation.

    For example if P owns 30% of S and there is control, you would include 70% of S’s profits in the NCI calculation

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