- This topic has 0 replies, 1 voice, and was last updated 7 years ago by .
Viewing 1 post (of 1 total)
Viewing 1 post (of 1 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › NCI in Group statement of cash flow
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
