• 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 March and June 2025 exams.
Get your discount code >>

Financial gearing

Forums › Ask ACCA Tutor Forums › ACCA Ethics and Professional Skills Module › Financial gearing

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 28, 2020 at 3:19 pm #566047
    maryam20
    Member
    • Topics: 3
    • Replies: 20
    • ☆

    Sir I am calculating Financial gearing using book values using the formula (Prior charge capital/Equity capital) and for the Equity component I am confused whether to include Non-controlling interest or not.Please tell me what is right?

    March 29, 2020 at 9:29 am #566084
    Kim Smith
    Keymaster
    • Topics: 132
    • Replies: 8270
    • ☆☆☆☆☆

    Perhaps you meant to post this to the FM or AFM forum? If looking at consolidated a/cs you’re looking at the group as whole – it doesn’t matter who holds the shares – so so since NCI is a separate component within equity it must be included in equity. (Or consider it this way – it has to be debt or equity and clearly it is not debt!)

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 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

  • hhys on PM Chapter 4 Questions Environmental Management Accounting
  • singhjyoti on Conceptual Framework – ACCA SBR lecture
  • John Moffat on Time Series Analysis – ACCA Management Accounting (MA)
  • azubair on Time Series Analysis – ACCA Management Accounting (MA)
  • Gowri7 on Relevant cash flows for DCF Working capital (examples 2 and 3) – ACCA Financial Management (FM)

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