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Please summarize steps for calculation of group R.E and NCI that what should be included and what shouldn’t? When practicing, I always get wrong answer for these because of the adjustments like revaluation surplus for subsidiary’s assets at year end (after acquisition) and treatment of intra group finance cost & finance income etc.?
Noman, generations of students have watched my lectures, sat in class as I have been teaching, read through and worked through the course notes and not once has a student in over 40 years ever asked me to “Please summarise the steps for …”
I go through the various steps in the video lectures
I work through the various steps in the revision lectures
I have written the various steps in the course notes
Short of sitting with you in the exam room there’s not a lot else that I can do
Give me a specific example where you have tried a question and got the answer wrong, show me your workings and I’ll explain why your attempt is incorrect and I’ll see if I can identify an error of principle that you appear to be committing
OK?
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