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

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

equity shuffle

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › equity shuffle

  • This topic has 5 replies, 2 voices, and was last updated 10 years ago by MikeLittle.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • June 8, 2015 at 12:47 pm #255079
    ursulaanna45
    Member
    • Topics: 33
    • Replies: 47
    • ☆☆

    Hi

    I wanted to ask what is the best way to calculate NCI at disposal in equity shuffle calculation. I noticed that sometimes solutions use Net Assets plus goodwill but sometimes they take FV NCI at acquisition plus goodwill plus NCI share of post acq. Profits.

    The result I am getting using two methods for the same question differ so I must be doing sth wrong?

    Thank you

    June 8, 2015 at 2:42 pm #255107
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    “Value at date of acquisition + share of post-acquisition profits – share of goodwill impairment” should be the same as “share of fair valued assets at date of disposal + any goodwill still not impaired”

    Are you sure that your answers are different?

    June 8, 2015 at 3:27 pm #255123
    ursulaanna45
    Member
    • Topics: 33
    • Replies: 47
    • ☆☆

    Yes. I just tried again and I must be doing sth wrong. Anyway if I have FV of NCI at acq. Then it seems starting from this gives me correct result.

    I was wondering if I had to use proportioned method of goodwill. I would need to take figure of NCI share of net asssets at disposal but should I then add on goodwill?

    Thank you

    June 8, 2015 at 4:08 pm #255137
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    If they’re proportional, they’re proportional. You can’t account for the nci share of goodwill on disposal where they don’t have any goodwill

    Re the assets, yes, it’s always the fair value of the net assets that we are looking at for the nci valuation

    June 8, 2015 at 4:11 pm #255139
    ursulaanna45
    Member
    • Topics: 33
    • Replies: 47
    • ☆☆

    That makes sense

    Thank you

    June 8, 2015 at 4:27 pm #255154
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

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

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

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

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • natashad25 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • finance123 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • finance123 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • John Moffat on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • John Moffat on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in