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HI Sir,
In the video when calculating NCI percentage of post acquisition share of profit, the approach of 20% of $15m was taken; however I would have thought the $15m contains exchange differences e.g. G/will that would not be attributable to NCI as it is proportionate goodwill.
regards
Post acq profits is really post acq reserves (profits and XD) – however it is right that the NCI get their share of XD on Net Assets.
Bur change in NA will not include goodwill which is separate. As you say NCI should not get share of XD on goodwill
For the exam it is likely that you will be asked for goodwill and XD shown in OCI. If you can sort out those 2 numbers, that’s the main thing.
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