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Chapter - Consolidation: non-controlling interest
1. What is meant by the term ‘non-controlling interest' (NCI)?
2. Explain whether the NCI is better classified as debt or equity.
3. Explain whether the NCI is entitled to a share of subsidiary equity or some other amount.
4. What is the impact on goodwill of the two methods prescribed by AASB 3/IFRS 3 to mea- sure NCI?
5. If a step approach is used in the calculation of the NCI share of equity, what are the steps involved?
6. How does the existence of the NCI affect the business combination valuation entries?
7. Explain whether an NCI adjustment needs to be made for all intragroup transactions.
8. Explain how the gain on bargain purchase affects the measurement of the NCI.
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rondello corporation manufactures a single product. the standard cost per unit of product is shown below.direct
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