March 2026 ACCA Exams Results

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aliabdulrasool

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Viewing 3 posts – 1 through 3 (of 3 total)
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  • #639370
    Avataraliabdulrasool
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    • Topics: 3
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    I understand that NA is different from NCI , but 20% of the fair value of NA should not be the same as the fair value of NCI?

    #639311
    Avataraliabdulrasool
    Participant
    • Topics: 3
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    Thank you Stephen.

    I still have confusion in the NCI value at the 2 methods, the question state that the fair value of the NCI is 700 m , why this is not equal to 20% of the fair value of the total net asset of the subsidiary.(680m)

    What is the logic behind this variation

    #639177
    Avataraliabdulrasool
    Participant
    • Topics: 3
    • Replies: 3

    Thank you Stephen,

    What about my first point, why the 2 values of the NCI are different

    Further, and just to confirm, the value of the NCI that we will use at the consolidated level on the acquisition date will be the same as the one we use to calculate the goodwill > will use a % of the fair value of the net asset value if its proportionate goodwill and will use the fair value of the NCI as provided in the question if its full fair value method.

    Thank you

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