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Group Profit/ Loss on disposal of the sibsidiary

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Group Profit/ Loss on disposal of the sibsidiary

  • This topic has 0 replies, 1 voice, and was last updated 1 year ago by tatianatap.
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  • January 9, 2022 at 3:32 pm #645547
    tatianatap
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    • Topics: 1
    • Replies: 3
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    Dear Mentors/ Students,
    Would you be so kind to tell me why in the attached example fair valur of NCI at the date of disposal has beed deducted instead of adding, please?
    https://opentuition.com/acca/sbr/acca-sbr-specimen-exam-2-question-1/
    In Study Notes this step of disposal requires calculation of Group Profit/ Loss on disposal of the subsidiary as follows :
    Proceeds
    Add: Investment still held
    Add: NCI
    Less: Net Assets
    Less: Goodwill
    So, the approach differs.
    Which one is the correct?
    Thank you in advance!

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