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hello,
i do not understand the difference of valuating the NCI:
– on a proportional/ proportion or proportionate basis?
thanks
No difference in valuing ( not valuating! ) on a basis where the adjective begins with the letters “proportion….”
They all involve valuing the nci on a basis which is their share of the fair value of the subsidiary’s net assets at the date of acquisition
when we calculate goodwill, NCI investment valuation, in which cases to you calculate NCI a % of shares and in which cases do you calculate-it a % of (shares + RE)?
We NEVER calculate nci as just a %age of shares! Have you watched the lectures? Apparently not!