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Why does the NCI proportion of net assets method produce a different value to the nCi full method? Is it because full method uses fair value at the time of acqn?
Difference is NCI Premium ( F.V of NCI – Share of Net Assets attributable to NCI ].
But if it confuses you, you should ignore (to learn the concept )Do like below calculation for NCI,
1) calculate net Assets List ( for Sub only)
then calculate Good will for CI & NCI,
then you will get Goodwill for both, and reduce any Impairment as per % of holding
now calculate NCI as per % of post Acquisition ( this take from net assets list)
then Add Goodwill now you get NCI ( you can see more example in KAPALN )
so base is Net Assets List which give you more easy way to calculate, G/W & NCI & Reserves
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