Sir in the example of disposal control to control the subsidiary disposes 10% of its shares from a 100% and in the (example) you debit the bank and credit NCI with only net assets share not taking into account the goodwill
Where as in the example 5 of group SFP in control to control disposal you debit the bank and credit the NCI with (net assets and goodwill) and then calculate the balancing figure
I am confused as to when to take into both goodwill and net assets into account for balancing figure and when not
Ask the Tutor ACCA SBR
Group disposal control to control
There are inconsistencies in practice
I would say:
Proportionate GW - %NA
Full GW %(NA+GW)
Sign into reply to this topic.
