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Hi
In this question the subsidiary Niche is disposed fully,so we have to calculate the gain or loss on disposal and there is and adjustment to the OCE and RE of the post acquisition RE,
shouldn’t there be an adjustment to NCI as well only 80% share of post acquisition RE is taken?Hi,
I haven’t got the question to hand but I think that the NCI is valued under the proportionate share method and so instead of deducting 100% of the net assets and adding 20% NCI, they have just deducted 80% of the net assets. This would give the same effect and is a shortcut when the NCI is valued using the proportionate share of net assets.
Thanks
Hi may I know why DTA is recorded under non current liability instead of presenting under assets ?
Hi tutor,
Working 8
Non-current liabilities
Kutchen 67
House 12
Mach 28
Reduction of pension obligation (2 + 2·4) (4·4)
Deferred tax asset (1·25)Thanks
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