Page 339 - F2 Integrated Workbook STUDENT 2019
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Consolidated statement of changes in equity
2.2 Impacts of transfer between owners (control to control) on CSOCIE
Control to control acquisitions (80% – 90%)
Pay cash Decreases NCI at
To reduce NCI acquisition date.
Difference to Equity movement
equity affects P’s column.
Control to control disposals (90% – 80%)
Received cash Increases NCI at
To increase NCI disposal date.
Difference to Equity movement
equity affects P’s column.
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