- This topic has 3 replies, 2 voices, and was last updated 10 years ago by .
Viewing 4 posts - 1 through 4 (of 4 total)
Viewing 4 posts - 1 through 4 (of 4 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Goodwill
when fair value is used to value NCI, the goodwill shown in the csofp also contains a figure for goodwill that is attributable to nci.
my question: why dont we deduct the gw attributable to nci? but i guess that wd just be a presentation issue right?
GW Acquirer ….. X
GW NCi ………… X
————————-
……………………..X
if the proportionate method is used to value NCI, there is no gw attributable to NCI. correct?
“if the proportionate method is used to value NCI, there is no gw attributable to NCI. correct?”
Correct
And if you’re thinking of showing nci-attributable goodwill separately, why not also show the nci-TNCA attributable separately and how much of the Receivables figure is attributable to the nci
In fact, you could have an entire nci-attributable statement of financial position if you wanted!
Point taken?
yup…. taken…. thanks
You’re welcome
