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Fair Value Retained Interest

This topic has 1 reply, 2 voices, and was last updated 2 years ago by Stephen Widberg.

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January 20, 2023 at 8:15 pm #677120
daniyal45
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I have read proforma of Disposal of Associates in Kaplan book, there a line mentioned called Fair value Retained Interest. What is meant by this? And do we have to calculate it or will be given in question?
January 21, 2023 at 9:37 am #677150
Stephen Widberg
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Assume you own 30% and then sell 20%.
The remaining 10% is the retained interest.
You would be given the FV or told how to work it out – i.e. number of shares x share price.
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