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Valuation of NCI. F7

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Valuation of NCI. F7

  • This topic has 0 replies, 1 voice, and was last updated 11 years ago by itaijoel.
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  • November 4, 2013 at 11:53 am #144515
    itaijoel
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    Question 13 Hever, on exam question bank, in the bpp study text clearly states that it is group policy to value NCI at full/fair value… However in their answer to the question they allocate a proportionate share of retained earnings to the NCI meaning its valuation is now on proportionate share basis. Is it ok to do so given that the company policy clearly states that NCI is to be valued at fairvalue?

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