Page 247 - F2 Integrated Workbook STUDENT 2019
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Basic group accounts (F1 revision)
(W4) Non-controlling interest (NCI)
NCI at acquisition (as per W3) x FV or proportionate?
NCI % x S post acquisition reserves x
NCI % impairment (FV method only) (x)
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NCI at year end x CSOFP
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