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NCI in Group statement of cash flow

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › NCI in Group statement of cash flow

  • This topic has 0 replies, 1 voice, and was last updated 6 years ago by gloriachao.
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  • October 27, 2018 at 10:43 am #479922
    gloriachao
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    • Topics: 2
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    I saw from the revision kit that in calculating the cash paid to NCI in the group statement of cash flow, only the profit/loss attributable to NCI is taken into the calculation, instead of the OCI attributable to NCI. Why is the the OCI is not taken in to account in NCI but the OCI in included in calculating the retained earnings?

    e.g. question in Dec 08 Warrburt
    NCI B/d 53
    P/L (2)
    Cash paid (5)
    NCI c/d 46

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