• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Positive / Negative movement in equity

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Positive / Negative movement in equity

  • This topic has 4 replies, 3 voices, and was last updated 8 years ago by stephenlyimo.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • July 8, 2015 at 2:54 pm #260112
    manjenjenje
    Member
    • Topics: 5
    • Replies: 8
    • ☆

    Can you further elaborate on the acquisition of further interest on the nci without losing control that creates negative movement in equity

    July 8, 2015 at 7:51 pm #260234
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23363
    • ☆☆☆☆☆

    Without thinking too deeply into this, am I not correct in saying that, where we pay the nci an amount greater than the proportionate fair value of the assets acquired, that will result in a decrease in equity? Effectively we shall have made a loss on acquisition (assets acquired say 800,000, amount paid say 1,000,000)

    Does that do it for you?

    July 10, 2015 at 10:36 am #260477
    manjenjenje
    Member
    • Topics: 5
    • Replies: 8
    • ☆

    Thank you so much Mike. Its makes sense now. You are a star

    July 10, 2015 at 5:43 pm #260497
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23363
    • ☆☆☆☆☆

    You’re welcome (and thanks for the praise! )

    🙂

    April 14, 2017 at 5:05 pm #381305
    stephenlyimo
    Member
    • Topics: 0
    • Replies: 2
    • ☆

    for consolidation problems, will be on track if a revise acca 2007 papers?

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • BurtBikkie on Professional Ethics – ACCA Audit and Assurance (AA)
  • Lameesmazrooe on ACCA BT Chapter 4 – Organisational culture – Questions
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Abdinur on FA Chapter 22 Questions Group Accounts The Consolidated Statement of Financial Position (1)
  • YvonneB on Introduction to Taxation – CIMA F1 Financial Reporting

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in