12-05-2008, 04:31 PM
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#5
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Junior Member
Join Date: Dec 2008
Location: Moscow
Studying:
P1
P2
P4
P5
Posts: 19
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Ifrs 3
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I'm sure it will be!!! But maybe in a way of disscussion.
BPP in study text indicate:
The examiner has strongly indicated that fair value NCI will not be tested with more difficult group topics
in December 2008 and June 2009. Accordingly, this chapter uses examples where the NCI is valued at its
proportionate share of the subsidiary’s identifiable net assets. Fair value NCI is shown as an alternative.
You should keep an eye on Student Accountant magazine for articles by the examiner giving further advice
on this point.
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