ACCA考试Sale of shares without losing control 怎么学？

ACCA考试的知识点有很多，学员要学会去认真的理解。每个内容的知识点，只有充分的去理解掌握，才 能够更好的运用在考试中。那么，ACCA考试Sale of shares without losing control 怎么学？

ACCA考试Sale of shares without losing control包含的知识点不少，学员在学习的时候，需要对知识点有自己的总结与尝试。在备考ACCA考试的时候，总结知识点很关键。

it represents a decrease in controlling interest / a increase in non-controlling interest.

1、accounting

it is accounted for as equity transactions which is transaction between owners.

The difference between the proceeds received and the increase in the non-controlling interest is accounted for within equity (OCE) and attributed to the owners of the parent.

注意：

the goodwill is not recalculated

and there is no profit or loss arises on the sale of the shares

2、measurement

the increase in NCI will be the share of the net assets (always) and goodwill (fair value method only) of the subsidiary.

at the date of disposal which the parent has effectively sold to the NCI.

calculation:

fair value of identifiable net assets

goodwill at the disposal date

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