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