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Past Paper Dec 2011

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Past Paper Dec 2011

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.
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  • December 8, 2013 at 1:53 pm #151625
    laengjei
    Member
    • Topics: 24
    • Replies: 19
    • ☆

    Dear Sir,

    With regard to the Question 1, answer provided by ACCA, working 3:

    Under the computation of Captive, may I know how is the “Unrecognised non-controlling interest (20%) of $30.05m computed?

    December 8, 2013 at 6:39 pm #151686
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23334
    • ☆☆☆☆☆

    It’s a quarter of 80% (the parent’s goodwill). If we know how much goodwill is attributable to an 80% holding, then we can calculate how much goodwill would be attributable to a 20% holding – if they had any goodwill

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