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Group structure changes

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group structure changes

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • July 11, 2021 at 6:51 pm #627474
    azamali
    Member
    • Topics: 13
    • Replies: 33
    • ☆

    Hello Good day,
    I would like to ask if the following is treated the same way as the rest of the situations or is there a difference.

    Parent co. lends money to Sub co. , after a while , the sub co. converts the loan to shares.
    Does this have the same treatment, whereby we decrease the NCI.

    How exactly would this be dealt with ?

    Thank you

    July 12, 2021 at 7:28 am #627490
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2842
    • ☆☆☆☆☆

    I assume this is for exam purposes – I’m not sure which exam question you have seen this in.

    Can you please let me know which question it is.

    July 12, 2021 at 4:35 pm #627545
    azamali
    Member
    • Topics: 13
    • Replies: 33
    • ☆

    It wasn’t specifically in a question. It came up while we were in a group discussion and someone mentioned it.

    Any hints on this would be greatly appreciated.

    Thank you

    July 13, 2021 at 8:34 am #627580
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2842
    • ☆☆☆☆☆

    In group accounts

    Parent now owns more shares in Sub

    If there is a NCI it would proportionately get smaller

    Usually, in life, there is no NCI, so it doesn’t matter

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