• 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 Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Proportional Goodwill logic

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Proportional Goodwill logic

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 11, 2020 at 8:02 am #573430
    Avatartrainee1
    Participant
    • Topics: 57
    • Replies: 30
    • ☆☆

    Hello Mr Moffat,
    Hope you are fine and thank you for your lectures.

    I just have a question about the logic behind the proportional method (I am completely OK with the calculation).
    When we calculate the goodwill based on proportional method, we know goodwill is all related to the parent.So does it mean that :
    1 – the value of goodwill related to nci is ZERO.
    OR
    2 – The value of goodwill related to nci is NOT zero. we just IGNORE to calculate it.

    Which logic correct?

    Thank you very much.

    June 11, 2020 at 11:42 am #573451
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    The proportional method applied to joint ventures (which are not examinable in Paper FA) and was abolished 7 years ago!!

    We deal with goodwill in the manner explained in my lectures 🙂

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

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

  • MUNIRAKHOWAJA on Conceptual Framework – ACCA SBR lecture
  • mrjonbain on Sources of data – ACCA Management Accounting (MA)
  • mrjonbain on Audit Evidence – ACCA Audit and Assurance (AA)
  • jessejames on Audit Evidence – ACCA Audit and Assurance (AA)
  • Princek23 on FR Revision Mock Exam

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in