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NCI in Complex Groups

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › NCI in Complex Groups

  • This topic has 0 replies, 1 voice, and was last updated 9 years ago by trust1.
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    Posts
  • February 14, 2016 at 2:50 am #300351
    trust1
    Member
    • Topics: 3
    • Replies: 2
    • ☆

    Hi,

    We do the following when calculating NCI in complex groups. May you please explain to me the rationale behind the last line (Less NCI in investment in SS )

    Non-controlling interests
    S SS
    At acquisition xx xx
    Share of post acquisition retained earnings xx xx?
    Less NCI in investment in SS (x)

    XX XX
    Thank you.

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