Page 316 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Chapter 16

CSOCIE and changes in group structure

2.1 Impact of acquisitions and disposals on CSOCIE

Acquisition of a subsidiary

Recognise NCI at
Acquisition of a sub acquisition date

e.g. 30% – 80% e.g. 20% NCI in new sub
shown in CSOCIE

Disposal of a subsidiary

NCI removed at disposal
Disposal of a sub
date
e.g. 80% – 30%
e.g. Remove 20% NCI

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