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NCI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › NCI

  • This topic has 3 replies, 2 voices, and was last updated 13 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • December 3, 2012 at 7:01 pm #56120
    anab
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    hello,

    i do not understand the difference of valuating the NCI:
    – on a proportional/ proportion or proportionate basis?

    thanks

    December 3, 2012 at 8:00 pm #109847
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23365
    • ☆☆☆☆☆

    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

    December 3, 2012 at 8:14 pm #109848
    anab
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    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)?

    December 4, 2012 at 3:52 pm #109849
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23365
    • ☆☆☆☆☆

    We NEVER calculate nci as just a %age of shares! Have you watched the lectures? Apparently not!

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