Difference in the calculation of the direct and indirect nci

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Reference no: EM132893711

1. Discuss the two types of NCI that may exist in a multiple subsidiary group structure.

2. Explain the difference in the calculation of the direct and indirect NCI.

3. Why does the indirect NCI receive a share of only post-acquisition equity?

4. What effect does the existence of a direct and an indirect NCI have on the adjustments for intragroup transactions?

5. What effect does the existence of a direct and an indirect NCI have on the adjustments for dividends paid within a group?

6. Explain sequential and non-sequential acquisitions.

7. Explain the effects on the consolidation process when the acquisition is non-sequential.

Reference no: EM132893711

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