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SBR Online Lecture Notes Page 27

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › SBR Online Lecture Notes Page 27

  • This topic has 3 replies, 3 voices, and was last updated 8 months ago by bamsizop.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • September 15, 2021 at 4:23 pm #635781
    Naseam
    • Topics: 17
    • Replies: 16
    • ☆

    Hi Forum,

    Hope someone can help with this query. On page 27 of the lecture notes Example 4 the worked example states that

    Less sub sold

    Net Assets 201
    Goodwill 38
    NCI(53)

    However, in the lecture notes the proforma states that
    Less sub sold

    Net Assets x
    Goodwill (x)
    NCI(x)

    The above proforma does not match the worked example structure.

    Could someone clarify?

    Thanks in advance

    Naz

    September 16, 2021 at 2:23 am #635807
    mrjonbain
    Moderator
    • Topics: 1
    • Replies: 1216
    • ☆☆☆☆☆

    Think the worked example is correct.

    September 16, 2021 at 7:18 am #635812
    mrjonbain
    Moderator
    • Topics: 1
    • Replies: 1216
    • ☆☆☆☆☆

    I would think of calculation as

    Sales proceeds – all net assets of sub at disposal – all goodwill at disposal + NCI at disposal + fair value of remaining holding = gain to the group.

    Hope this helps.

    October 30, 2021 at 9:31 am #639445
    bamsizop
    • Topics: 0
    • Replies: 1
    • ☆

    Thanks for great share ! techzpod mobdro

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