• 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 >>

F7-Current Method For Working Out Non-Controlling Interest-NCI

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › F7-Current Method For Working Out Non-Controlling Interest-NCI

  • This topic has 2 replies, 2 voices, and was last updated 12 years ago by MikeLittle.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • February 17, 2013 at 8:07 am #118045
    kodwo
    Participant
    • Topics: 12
    • Replies: 3
    • ☆

    I learnt this method a couple ofmsittings ago and I would like to know if this method of working out the Non-Controlling Interest in Consolidations is still valid:

    NCI Percentage * Net Asset of Subsidiary at Consolidation Date

    +

    NCI Goodwill @ NBV

    April 9, 2013 at 11:07 am #121959
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23329
    • ☆☆☆☆☆

    It should still work but the “new” method is more reliable particularly where there has been an impairment of goodwill

    April 9, 2013 at 11:07 am #121960
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23329
    • ☆☆☆☆☆

    It should still work but the “new” method is more reliable particularly where there has been an impairment of goodwill

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 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

  • james33 on Chapter 11 Capital Gains Tax – Individuals TX-UK FA2023
  • John Moffat on Group Accounts The Consolidated Income Statement (part b) – ACCA Financial Accounting (FA) lectures
  • John Moffat on Activity Based Costing part 2 – ACCA Performance Management (PM)
  • FarhadKamalzada on Group Accounts The Consolidated Income Statement (part b) – ACCA Financial Accounting (FA) lectures
  • MikeLittle on LW Global Chapter 17 Questions Company Law: Illegalities

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