NCI at proportion of net assetsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › NCI at proportion of net assetsThis topic has 4 replies, 3 voices, and was last updated 11 years ago by MikeLittle.Viewing 5 posts - 1 through 5 (of 5 total)AuthorPosts November 25, 2013 at 8:08 pm #147798 rubinamohsinMemberTopics: 3Replies: 3☆When NCI is measured as a proportion of net assets, what are the adjustments to the NCI SOFP value?a) Goodwill impairment ? Ans – Will not be charged with their share.But what about, b) Net increase in net assets (reserves)? November 26, 2013 at 1:02 am #147819 umairMemberTopics: 4Replies: 31☆Impairment won’t hit NCI but FV adjustment will. If you dont take FV adjustment, your SFP wont balance. Give it a try 🙂 November 26, 2013 at 6:50 am #147834 MikeLittleKeymasterTopics: 27Replies: 23286☆☆☆☆☆“Net increase in net assets (reserves)”?In working W4A any increase in the reserves / net assets is automatically included in the nci working – if you follow my way of calculating working W4A November 27, 2013 at 12:16 am #147984 rubinamohsinMemberTopics: 3Replies: 3☆Thank You Sir! November 27, 2013 at 6:43 am #148001 MikeLittleKeymasterTopics: 27Replies: 23286☆☆☆☆☆You’re welcomeAuthorPostsViewing 5 posts - 1 through 5 (of 5 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In