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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › increase in NCI
how to find out increase in NCI in group accounts
Hi,
I’m not too sure what you are referring to exactly. Are you talking about changes in ownership as part of changes in group structures? If so the NCI will increase if we dispose of the shares in the subsidiary and still have control. To calculate the change then you apply the % change to the value of the net assets and goodwill as that is what the NCI are receiving when we dispose of the shares.
Hope this helps.
Thanks
