Finding of non controlling interest in consolidated SoFP

This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.

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March 29, 2017 at 5:58 pm #379583
sherzakirov
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Hi,
Can I get help on finding the NCI at acquisition, if it was not given… How is it calculated? I would appreciate the help.
March 30, 2017 at 8:22 am #379625
John Moffat
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In Paper F3 it will be given. (In later exams, if it is not given then we apportion based on the cost of the parent companies holding. So, for example, if the parent bought 80% then the value of the NCI’s 20% will be 20/80 of the amount paid by the parent)
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