Measurement of non-controlling interest (NCI)

This video shows how to measure non-controlling interest (NCI) using the fair value basis(full goodwill method) and proportionate basis (partial goodwill method).

In the preparation of a group account, the portion of the equity capital that is not owned by the parents’ company refers to as the non-controlling interest. As such we must learn how to compute the value of non-controlling interest that will be put into the computation of goodwill figures
.
The standard provides that the non-controlling interest should be measured using either of:
1. Fair value basis or full goodwill method
2. Proportionate or partial goodwill method
In this video you will learn how to;
1. compute the value of the non-controlling interest
2. charge or when to charge impairment to non-controlling interest.

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