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John Moffat.
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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Non controlling interest
Sir
How is the fair value of NCI calculated if it given in the question
If it is given in the question then you do not need to calculate it.
If it is not given in the question then value it at the same amount per share as the consideration paid by the parent company (so, for example, if the parent owns 80% then value the NIC’s 20% as 20/80 of the consideration paid by the parent).