Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

NCI valuation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › NCI valuation

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 31, 2024 at 12:06 pm #706306
    sarbrina
    Participant
    • Topics: 57
    • Replies: 78
    • ☆☆

    Hi can you please explain the effect the valuation of NCI using the FV method on the consolidated financial statements vs the effect on consolidated FS using the proportional method

    June 1, 2024 at 9:47 am #706352
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    The effect is that the NCI is at its up to date (market) value, so will be higher that the proportion of net assets method that is based upon the book value of the assets in the subsidiary.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.