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Nci at proportionate basis

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Nci at proportionate basis

  • This topic has 3 replies, 2 voices, and was last updated 11 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • May 17, 2014 at 7:24 am #169140
    cara12
    Participant
    • Topics: 21
    • Replies: 51
    • ☆☆

    Hello

    I would like to know why isn’t any goodwill attributed to nci when it is valued on a proportionate basis.

    May 17, 2014 at 7:29 am #169141
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Because the nci is only entitled to / valued at their proportionate share of the fair valued subsidiary net assets at the date of acquisition and goodwill is not a part of those net assets

    Is that ok?

    May 17, 2014 at 7:35 am #169143
    cara12
    Participant
    • Topics: 21
    • Replies: 51
    • ☆☆

    Yes it is. Thank you.

    May 17, 2014 at 7:38 am #169145
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    You’re welcome

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