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Group SFP

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group SFP

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by AvatarStephen Widberg.
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    Posts
  • April 15, 2020 at 10:38 am #568325
    Avatartoushiga
    Participant
    • Topics: 424
    • Replies: 171
    • ☆☆☆☆

    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

    April 15, 2020 at 2:54 pm #568352
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3451
    • ☆☆☆☆☆

    Both 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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