ACCA考試Sale of shares without losing control 怎么學(xué)？

ACCA考試的知識(shí)點(diǎn)有很多，學(xué)員要學(xué)會(huì)去認(rèn)真的理解。每個(gè)內(nèi)容的知識(shí)點(diǎn)，只有充分的去理解掌握，才 能夠更好的運(yùn)用在考試中。那么，ACCA考試Sale of shares without losing control 怎么學(xué)？

ACCA考試Sale of shares without losing control包含的知識(shí)點(diǎn)不少，學(xué)員在學(xué)習(xí)的時(shí)候，需要對(duì)知識(shí)點(diǎn)有自己的總結(jié)與嘗試。在備考ACCA考試的時(shí)候，總結(jié)知識(shí)點(diǎn)很關(guān)鍵。

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

ACCA知識(shí)學(xué)習(xí)是長(zhǎng)期的事情，堅(jiān)持ACCA考試是每一位學(xué)員應(yīng)該做到的。通過(guò)ACCA考試掌握更多的財(cái)會(huì)知識(shí)，讓自己變成富有的人。更多ACCA備考知識(shí)、資料領(lǐng)取及學(xué)習(xí)答疑的事情，學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。