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Plastik Co

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Plastik Co

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
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  • November 12, 2021 at 6:17 pm #640502
    Nikitagarwal
    Participant
    • Topics: 154
    • Replies: 147
    • ☆☆☆

    Hey sir,
    The above question is from BPP revision kit
    IN Part B can you please explain the unwinding discount on deferred cinsideration of 135.. How and why is this been calculated, what is even mean and why is it negative.

    Also, in NCI – Goodwill is shown as 4,500 why is that the case,

    November 13, 2021 at 9:05 am #640544
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    For the unwinding of the discount we record the deferred consideration at fair value (=present value) DR Investment CR Deferred consideration.

    We then need to grow this value to the final value DR Finance Cost CR Deferred consideration, which is called unwinding the discount.

    The NCI is the number of shares the NCI own (20% of the 9,000) valued at the price of a S share, being $2.50.

    Thanks

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