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Disposal of part of the holding while retaining the subsidiary

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Disposal of part of the holding while retaining the subsidiary

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by ematete2005.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • January 2, 2018 at 2:36 pm #427022
    ematete2005
    Member
    • Topics: 22
    • Replies: 64
    • ☆☆

    When a parent disposes part of its interest in a subsidiary while retaining the subsidiary, the increase in NCI is calculated as % of sub disposed x (Sub’s total net assets + goodwill).

    My question arises when the proportionate method is used for goodwill. Does it mean the goodwill should be grossed up before being fed in the formula above since the goodwill will only represent the parent’s portion?

    Thank you

    January 8, 2018 at 10:04 pm #427934
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7205
    • ☆☆☆☆☆

    Hi,

    You are correct, well done. You will see this in some of the older past exam questions when the updated IFRS 3 came into effect.

    Thanks

    January 9, 2018 at 2:20 pm #428049
    ematete2005
    Member
    • Topics: 22
    • Replies: 64
    • ☆☆

    Thank you.

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