Page 280 - FR Integrated Workbook 2018-19

Chapter 20

3.3 Calculation of values at disposal

You may be required to calculate one or more of the values in the above calculation.

Net assets

 If fair value adjustments are necessary, it may be helpful to use a standard
Working 2 with columns for acquisition, disposal and post-acquisition.

 If necessary to calculate the assets due to a mid-year disposal:

$

Net assets b/f X
Profit/(loss) to date of disposal X
Dividends paid prior to disposal (X)

——
Net assets at disposal date X

——

Goodwill

 For calculation of goodwill use a standard Working 3, remembering to deduct
any impairment.

Non-controlling interest (NCI)

 For calculation of NCI use a standard SFP Working 4 to the date of disposal.

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