• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

IFRS 3 Business Combination

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 3 Business Combination

  • This topic has 3 replies, 3 voices, and was last updated 5 years ago by P2-D2.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • June 30, 2019 at 1:09 am #521544
    researcher1
    Member
    • Topics: 36
    • Replies: 6
    • ☆

    IFRS 3 give the following options to measure NCI:

    1) The proportion of the NCI’s net assets (Partial goodwill method)
    or
    2) The full fair value method (Full goodwill method)

    I understand that option 1 is basically the NCI’s % of the acquiree’s net assets at acquisition date, but what does the full fair value method
    in option 2 mean?

    Kindly advise sir.

    July 5, 2019 at 10:28 pm #522009
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    For fair value, read market value.

    Thanks

    July 25, 2019 at 5:24 pm #524897
    eunicengzm
    Member
    • Topics: 0
    • Replies: 1
    • ☆

    Hi,

    I am confused with how to compute the increase/decrease in NCI due to disposal/step-acquisition or entities.

    Understand that if the group still retains control of the subsidiary after disposal of equity interests, we make equity adjustments to account for any increase/decrease in OCE.

    The increase/decrease in NCI is basically made up of any changes in the net assets of the subsi x %. Should I include FV adjustments on land to calculate changes in NCI? If no, why? If yes, why?

    In the exam kit, Q1a (ii) seems to take into account of FV adjustments of land in calculating the increase in NCI. Whereas for Q3a, FV adjustments of land is not included in calculating the decrease in NCI. Please advise.

    Thank you.

    July 27, 2019 at 10:51 pm #525091
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    It should take account of fair value adjustments, but I cannot comment on the specific exam questions you mention as I do not know which exam they come from.

    Thanks

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • verweijlisa on Financial performance – Example 2 – ACCA Financial Reporting (FR)
  • John Moffat on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • John Moffat on The Statement of Financial Position and Income Statement (part d)
  • Salexy on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • omerbasheer on The Statement of Financial Position and Income Statement (part d)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in