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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › NCI under proportionate method
Sir in NCI under proportionate method, will all the following things will come in its format:
FV of Net assets of S co at Acq date x NCI%
Add S co post RE x NCI%
Add/less: Exchange gain or loss on Net assets of S co x NCI%
Add/less: Exchange gain or loss on goodwill x NCI%
less: GW impairment x NCI%
Sir I am not sure about last 2 titles i.e Ex gain or loss on Goodwill and GW impairment.Will these 2 come in above format or not?
In proportionate method the last 2 titles will NOT appear. You are correct.
🙂
