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Hello there once again
I just learned that NCI is a form of a capital
I just wanted to know why it is not listed in statement if changes in equity if it is capital
NCI only appears in the consolidated financial statements, and in the consolidated SOFP the question relates only to the shareholders of the parent company. The NCI represents the share of the total net assets belonging to the non-controlling interest.
You are not asked in the exam to prepare a SOCE for the group, and obviously in the individual companies statements there is no such thing as the NCI.
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