Group SFPForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group SFPThis topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts April 15, 2020 at 10:38 am #568325 toushigaParticipantTopics: 424Replies: 172☆☆☆☆Sir,for opentuition video lecture chapter 6 https://opentuition.com/acca/sbr/group-sfp-example-5-acca-sbr-lectures/time 21.12Why 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 +GWWhich method is preferred and correct? as use different method gives a different answerThank you April 15, 2020 at 2:54 pm #568352 Stephen WidbergKeymasterTopics: 16Replies: 3411☆☆☆☆☆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 OCIAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In