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March/June 2017 – Q1 – Goodwill & NCI calculation

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › March/June 2017 – Q1 – Goodwill & NCI calculation

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by ryanking1407.
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  • May 29, 2018 at 2:25 pm #454640
    hasanr
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    Dear Tutor,

    I hope you are well. I am struggling to find out how the Goodwill and NCI has been calculated as there was no NCI at acquisition given for Club (Associate to Sub -step acquisition) in the question.

    I would be grateful if you can show me how they’ve been calculation.

    Many thanks.

    June 1, 2018 at 9:57 am #455242
    ryanking1407
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    The notes state that “The fair value of the original 40% holding and the fair value of the non-controlling interest should both be estimated using the market value of the shares.”

    Therefore, you would have to calculate NCI using the share price of Club, which is given as $1.60.

    FV of NCI at acquistion (as a subsidiary) = 15% (NCI %) x $700m (Share capital) x $1.60 (Share Price) = $168m.

    Apply same principal to original holding to get fair value of original investment using the 40% acquired.

    Hope this helps!

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