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Hi, does anybody have any advice on how to write out the answer for the exam, when i look at the examiner answer it scares me the details that they go into, any help would be greatly appreciated.
your attitude to exam would be to write something like telling to the marker ” i want a mark here” this should be in 3 lines. the examiner’s answer is the 500% of what should be written to pass so dont be afraid of that. If you have the knowledge then apply it in small paragraph and you will do fine. detail is not need in SBR but a wide range of knowledge of everything in syllabous.
Please make sure you’ve read the “Read the mind” exam technique articles available here https://www.accaglobal.com/hk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles.html
If you previously read Part 2 (before June) – please note that it is a NEW Part 2 based on D18 exam.Question:
Step-acq or step-dis where control is retained, we are remeasuring the NCI and in BPP study text there are 2 formulas
first one:
NCI increase= net assets x nci % increase/ nci % before disposalsecond one
NCI Increase = NCI before step disposal x nci % increase/ nci % before disposal
Which one should i use??
When i try with both i have two different results…
Is it connected with the measurement of NCI (full goodwill or proportional method)?I just dont get it.
Thanks in advance
Acquisition from NCI
NCI at acquisition date + post acquisition profits attributable to NCI- goodwill impairment attributable to NCI. Decrease NCI proportionally depends on % of acquisition (for example if nci went from 40% to 20% then calculated NCI x 20/40)Disposal to NCI
Credit NCI with % of your goodwill and asset you disposing to them
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