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NCI and gearning

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › NCI and gearning

  • This topic has 3 replies, 2 voices, and was last updated 4 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 14, 2021 at 4:55 pm #620595
    usulovski
    Member
    • Topics: 2
    • Replies: 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 Widberg
    Keymaster
    • Topics: 16
    • Replies: 3410
    • ☆☆☆☆☆

    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
    usulovski
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Thank you Sir.

    May 17, 2021 at 12:22 pm #620823
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3410
    • ☆☆☆☆☆

    My pleasure

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘NCI and gearning’ is closed to new replies.

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