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Page 23 Example 4

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Page 23 Example 4

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.
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  • August 5, 2013 at 6:33 pm #135045
    kelia
    Member
    • Topics: 5
    • Replies: 0
    • ☆

    Please explain why there was no fair value of NCI @ acq’n calculated for A in L and K in L.

    August 6, 2013 at 6:24 am #135089
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23303
    • ☆☆☆☆☆

    Because the question tells us the value of the nci goodwill in Kristina but also tells us that the nci in Liene was valued on a proportional basis. So when calculating goodwill, we do not need to bother with the nci …. all / any goodwill is ours and NONE is attributable to the nci

    Ok?

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