• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 AvatarStephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 14, 2021 at 4:55 pm #620595
    Avatarusulovski
    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
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

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

    Thank you Sir.

    May 17, 2021 at 12:22 pm #620823
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    My pleasure

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

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • TEDI on IAS 16 Property, plant and equipment – Initial Recognition – CIMA F1 Financial Reporting
  • ChanNV on Framework – measurement – ACCA Financial Reporting (FR)
  • ChanNV on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Konstantinos43 on Financial Performance Measurement – Liquidity Measures – ACCA Management Accounting (MA)
  • Hirak.5 on ACCA TX-UK FA2025 Chapter 3 Property Income and Investments – Individuals

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in