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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › P2 Grange (Dec 2009)
Hi,
Can you please tell me how do you work out Net Asset when calculating Increase/ Decrease in NCI, especially when there is FV Adjustment.
Normally, NA = Share Capital + Retained Earning (till the date on increase/ decrease) + Other Component Of Equity but what about FV Adjustment.
Because I looked at the answer & for increase in NCI (Fence) they deducted Total FV Adjustment at year end where as with Decrease (Park) I’m not too sure how they’ve calculated Net Asset?
Thanks.
