Page 312 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 312
Chapter 21
Working 4 – Non-controlling interest at reporting date
(W4) NCI at reporting date:
$000
Fair value of NCI at acquisition (as used in W3) (1) X
NCI % × post-acquisition reserves (W2) (2) X
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NCI at reporting date X (To SOFP)
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Key issues
(1)
Ref = information included in the notes to the question.
(2)
Ref = identified from the movement in the subsidiary’s net assets
between the date of acquisition and the reporting date.
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