INTASHA question 12 of BPP revision kit

I would have said NA at disposal 210+6 = 216 NA at acquisition 150 Difference x 30% = 19.8 You would take account of OCE in calculating Net Assets

But sir net asset at acquisition is 160 210 before any consolidated adjustment mean that it does not include 6 m$? disposal is at year end if we make a schedule of working 2 net assets at reporting 216 net assets at acquisition 160 difference 56*.3=16.8 why you are considering 150? am i missing something...

Yes - you are right I would go for 16.8 - sorry about that.

why arent we considering the revaluation increase of 10 at the date of acquiistion shouldnt it be (150+10) at acuistion date

Yes - that's what I said in my last post

Hi sir continuing the above thread I need little more clarification.. from this 16.8 we need to deduct impairment loss which gives the value of 13.8. so 60+13.8=73.8 and its gives NCI of 24.6 which does not match with part a(i) of the question which is 25.6 if we do it as follows net assets 216+40(goodwill)=256*.1= 25.6 please guide me what am I missing in calculation?

This question is no longer in the current BPP kit so I can't help you any further. Please remember that in any consolidation question calculations are capped at 2 marks and marks rewarded for approach rather than specifically agreeing with the answer. So don't spend too much time on calculations like this.