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NCI

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

  • This topic has 1 reply, 2 voices, and was last updated 10 months ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 13, 2022 at 12:36 am #651192
    Sourav9271
    Participant
    • Topics: 166
    • Replies: 118
    • ☆☆☆

    NCI = NCI @Acq+Post acq R.E

    Sir,
    Given that we are not told to use fairvalue
    Using PSONAM,
    Is there a need to find Post acq retained earnings…

    Can’t the N.A on reporting date simply × by NCI%?

    March 17, 2022 at 7:16 pm #651435
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6451
    • ☆☆☆☆☆

    Hi,

    Yes, if you are calculating the NCI using the proportionate method (share of net assets) then you can simply calculate the NCI by multiplying the net assets at the reporting date by the NCI ownership percentage.

    Thanks

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