• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Congratulations to Jamil from Pakistan and Jeeva from Malaysia - Global Prize winners!
see all ACCA December 2022 Genius Hunt Competition winners >>

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

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 2 years ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • 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: 11
    • Replies: 2837
    • ☆☆☆☆☆

    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

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

 

ACCA My Exam Performance for non-variant Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • SwissCheese on The use of the target cost – ACCA Performance Management (PM)
  • SwissCheese on Target costing – Lecture 1 – ACCA Performance Management (PM)
  • Akhrorov on Time Series Analysis – ACCA Management Accounting (MA)
  • Sokkit on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • Sokkit on Activity Based Costing part 1 – ACCA Performance Management (PM)

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy