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Group disposal control to control

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group disposal control to control

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • December 27, 2020 at 7:48 am #600936
    osamasyed123
    Participant
    • Topics: 51
    • Replies: 42
    • ☆☆

    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

    December 27, 2020 at 11:45 am #600959
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    There are inconsistencies in practice

    I would say:

    Proportionate GW – %NA
    Full GW %(NA+GW)

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