NCI and gearningForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › NCI and gearningThis topic has 3 replies, 2 voices, and was last updated 3 years ago by Stephen Widberg.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts May 14, 2021 at 4:55 pm #620595 usulovskiMemberTopics: 2Replies: 12☆Sir,Do we need to include NCI in the gearing calculation? Share capital, retained earning and OCI seem quite obvious components of equity, but I’m not sure about correctness and usefulness of including NCI.Thank you. Michal May 16, 2021 at 10:02 am #620742 Stephen WidbergKeymasterTopics: 15Replies: 3355☆☆☆☆☆Exam question would tell you what to do.My vote is that NCI is part of equity not debt. May 16, 2021 at 1:06 pm #620753 usulovskiMemberTopics: 2Replies: 12☆Thank you Sir. May 17, 2021 at 12:22 pm #620823 Stephen WidbergKeymasterTopics: 15Replies: 3355☆☆☆☆☆My pleasureAuthorPostsViewing 4 posts - 1 through 4 (of 4 total)The topic ‘NCI and gearning’ is closed to new replies.