If, for example, I calculate wrong the the NCI , may I will have an error in Goodwill and also in NCI of SFP and at the profit attributable to NCI of the St. of profit or loss . Will I lose marks from all of them or the examiner will take it into account once and I will earn full marks for the other two?
You should be “punished” only once for a single mistake and we have to rely on the professionalism of the markers in hoping that this principle is applied. I have no reason at all to think that the markers are anything less than totally competent.
But better than having to rely on the markers, it’s much safer not to make an error when calculating the NCI !!!!