Company A get 60% of the share of company B in December 2012, Joy is a accountant who work in Company A, He could take in preparing the consolidated financial statements for the recently established group, he is concerned about the evaluation of Non-Controlling Interest share of equity, mainly in the years after acquisition date.
Purpose a report for Joy, describe the step approach to the computation of Non-Controlling Interest and the effects of the approach in the years after acquisition date
Requirements:
Is this problem about NCI share recorded equity calculation subsequent the 3 steps( the equity at acquisition data, the equity between acquisition date and the starting of current period and the changes in equity in the current period)?