Professional Documents
Culture Documents
Combination
Formula
s
1. Noncontrolling interest
)
Priority 1 = Fair value of NCI given to the problem but it should not be lower than the NCI - measured at
Non-controlling interest's proportionate share of Subsidairy's identifiable net assets @ Fair
Value.
If fair value of NCI given to the problem is lower than NCI measured at proportionate share
of Subsidiary's identifiable net assets use the latter.
Note: But again the computed Fair value of Noncontrolling interest should not be lower than
than the fair value of NCI in proportionate share in Subsidiary's identifiable net assets.
Not We apply whichever is higher rule: Part of the new provision, NCI should not
e: have
an amount that is lower than the fair value of NCI measured in proportionate share in
Subsidiary's identifiable net assets. We use whichever is
higher.
2. Result of acquisition
)
3. Consolidated total
) Assets
5. Consolidated common
) stock