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differences in valuation of nci during step aquisition up and down difference

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › differences in valuation of nci during step aquisition up and down difference

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • November 14, 2020 at 12:14 pm #594990
    ankit98
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    when going down in ownership but not loosing control we valued the change in nci by simply adding post aq profit to initail fv of nci and doing the caluclation.

    But when goin up in ownership we calculated the chnage in nci by taking a percentage from net assets at reporting plus goodwill.

    why is that?

    November 17, 2020 at 10:05 am #595285
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    No consistency between the way this is applied in questions (or life)

    My advice

    Proportionate goodwill – base change in NCI on % NA
    Full goodwill – base change in NCI on % (NA +goodwill)

    Remember that the marks now are for explanation not computation – the key point is to state that whatever adjustment is made goes to equity not P&L or OCI

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