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NCI calculation for SOFP and SOCI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › NCI calculation for SOFP and SOCI

  • 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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    Posts
  • May 30, 2014 at 10:14 pm #172018
    Accountaholic
    Member
    • Topics: 98
    • Replies: 67
    • ☆☆

    I am having troubles in calculating NCI share for SOFP and SOCI…What’s the difference in calculation between the two? Especially in mid-year acquisition…Can you please help?

    Thanks.

    May 31, 2014 at 7:16 am #172048
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    Have you looked at the course notes? Working W4A is for the nci on CSoFP and is calculated as:-

    Value at date of acquisition +

    Share so S post acq retained –

    Their share of any goodwill impairment

    Working W4B is for the nci share of this year’s income and is calculated as:-

    Their share of

    This year’s

    Subsidiary

    Adjusted

    Time-apportioned

    Profit after tax

    Check through the course notes again

    /

    May 31, 2014 at 8:33 am #172062
    Accountaholic
    Member
    • Topics: 98
    • Replies: 67
    • ☆☆

    Thank you.

    May 31, 2014 at 4:22 pm #172139
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    You’re welcome

  • Author
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