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Cost Method-Upstreamdownstream
Cost Method-Upstreamdownstream
Cost Method-Upstreamdownstream
[A] P NI P NI P NI
- interco dividends - interco dividends - interco dividends
- goodwill impairment - p's share of goodwill impair
+/- downstream UnR(cy) + R +/- downstream UnR(cy) + R +/- downstream UnR(cy) + R
[B] + + +
S NI S NI S NI
- amort of AD - amort of AD - amort of AD
- goodwill impairment
+/- upstream UnR(cy) + R +/- upstream UnR(cy) + R +/- upstream UnR(cy) + R
[B] + + +
S RE S RE S RE
- S RE @ acq - S RE @ acq - S RE @ acq
- Acc amort AD - Acc amort AD - Acc amort AD
- Acc goodwill imp +/- upstream UnR(cy + py) +/- upstream UnR(cy + py)
+/- upstream UnR(cy + py)
CRE = [A] + 80% [B] = [A] + 80% [B] = [A] + 80% [B]
5 Calculate NCI
Price paid FV of NiA Share price
(Goodwill P + S prop) (Goodwill P only) (Goodwill P + S calc)