Sir,for opentuition video lecture chapter 6
https://opentuition.com/acca/sbr/group-sfp-example-5-acca-sbr-lectures/
time 21.12
Why the calculation of the change in NCI(decrease/increase)(transfer to/from NCI) are different in this two example?
One is based on y/e NCI proportion(percentage), one is based on NCI proportion of y/e NA +GW
Which method is preferred and correct? as use different method gives a different answer
Thank you
Ask the Tutor ACCA SBR
Group SFP
6y ago#1Both methods permitted (and marked right) - there are conflicting views on how to interpret the standard.
The important thing is that you write the following words:
THE DIFFERENCE IS POSTED TO EQUITY - NOT THE P&L AND NOT THE OCI
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