Page 483 - SBR Integrated Workbook STUDENT S18-J19

Answers

Example 6 – continued

Non-controlling interest

The NCI as at 31 December 20X1 is calculated as follows:

$m

NCI at acquisition 18.0
NCI % of post-acquisition net assets 3.0

30% × ($66m – $56m)
Control-to-control adjustment (3.5)

–––––
17.5

–––––

477