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Other components of equity

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Other components of equity

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by AvatarMikeLittle.
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  • December 3, 2012 at 1:07 pm #56103
    Avatarvishu2
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    When parent company acquired another shares in subsidiary why the net figure goes to other components in equity?
    E.g. Cash proceeds xxxx
    Decrease in NCI (xx)
    Other components in equity (Net figure) xxx
    Can you explain what is the exact account should be accounted this net figure under other component of equity?
    • If this figure positive ?
    • If negative ?

    December 3, 2012 at 4:59 pm #109826
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    Have you followed the video lecture on this area? You need to calculate the working W3B Adjustment to Parent’s Equity and that’s explained in the video and in the course notes

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