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NCI Calculation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › NCI Calculation

  • 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)
  • Author
    Posts
  • June 3, 2014 at 4:07 am #173072
    cherryblossom
    Member
    • Topics: 16
    • Replies: 25
    • ☆

    Dear Sir,
    In the 6/10 Q Ashanti, in calculation of Goodwill, Bochem’s subsidiary Cerams’ (on which Ashanti has a 56 percent Indirect control and 44 percent NCI) Fair value of NCI is taken only.
    In the 12/12 Q Minny, in calculation of Goodwill, Bower’s subsidiary Hennys’ (on which Minny has 56 percent Indirect control and 44 percent NCI) an NCI part of consideration is deducted and the NCI value of 44 percent is added.
    What made the 2 situation different?

    June 3, 2014 at 8:42 am #173140
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    In the Ashanti question / answer, in the paragraph in the answer that begins “The fair value of the consideration ….. ” the last sentence in that paragraph that starts “However, goodwill could be calculated ……. ” probably explains the issue.

    If not, post again

    June 3, 2014 at 11:16 am #173197
    cherryblossom
    Member
    • Topics: 16
    • Replies: 25
    • ☆

    Thanks for telling that because I was solving from kit and saw the ans. there but the REAL ans. is clear. 😀

    June 3, 2014 at 7:25 pm #173412
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    You’re welcome

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    Posts
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