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Ask the Tutor ACCA SBR

Group disposal control to control

SSyed5y ago
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
stephenwidbergstephenwidbergTutor5y ago#1
There are inconsistencies in practice I would say: Proportionate GW - %NA Full GW %(NA+GW)
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