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1. • • Acquiree’s shares held by non-selling shareholders that are present ownership interest and entitle them to a proportionate share of the acquiree’s net assets in the event of liquidation (eg common or ordinary shares).
     www.grantthornton.global/en/insights/articles/ifrs-3-insights/recognising-and-measuring-non-controlling-interests/

     Recognising and measuring non-controlling interests

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   What is a non-controlling interest (NCI) in a merger & acquisition?

   • In mergers and acquisitions (M&A), non-controlling interest (NCI) often plays a significant role in shaping the transaction’s structure and outcomes. When a parent company acquires a controlling stake in a target company, the remaining equity held by other shareholders constitutes the NCI.

   Understanding Non-controlling Interest: Types, Calculations, Reporting

   accountinginsights.org/understanding-non-controlling-interest-types-calculations-reporting/

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   Should NCI be disclosed in a consolidated income statement?

   • Additionally, the share of profit or loss attributable to NCI must be disclosed in the consolidated income statement. This ensures that the financial performance of the subsidiary is accurately reflected, and the interests of minority shareholders are transparently reported. GAAP, while similar in many respects, has its own nuances.

   Understanding Non-controlling Interest: Types, Calculations, Reporting

   accountinginsights.org/understanding-non-controlling-interest-types-calculations-reporting/

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   Will share capital be included in the Consolidated Statement of financial position?

   • P consolidated statement of financial position at 31 December 20X4 Note: Under no circumstances will any share capital of anysubsidiary company ever be included in the figure of share capital inthe consolidated statement of financial position. The mechanics of consolidation

   Chapter 18: Consolidated statement of financial position

   kfknowledgebank.kaplan.co.uk/acca/chapter-18-consolidated-statement-of-financial-position

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   What does NCI mean in IFRS?

   • NCI is the term used in IFRS 3 and IFRS 10 ‘Consolidated Financial Statements’ to describe equity instruments of a subsidiary not held directly or indirectly by a parent. In a business combination, a NCI arises when an entity acquires less than 100% of the equity of the acquiree. What is NCI?

   Recognising and measuring non-controlling interests

   www.grantthornton.global/en/insights/articles/ifrs-3-insights/recognising-and-measuring-non-controlling-interests/

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   What are the CCI regulations?

   • In line with the UK government’s broader strategy to memorialise the FCA’s new extensive powers to supervise and enforce financial services regulation in the UK, the CCI Regulations provide the FCA with the authority to make detailed rules related to retail disclosure under the DAR.

   The New CCI Regulations: Changes to the UK PRIIPs Regime

   www.skadden.com/insights/publications/2024/02/the-new-cci-regulations

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   How are parent and non-controlling interests allocated in preparing consolidated financial statements?

   • In such circumstances, the proportion allocated to the parent and non-controlling interests in preparing consolidated financial statements is determined by taking into account the eventual exercise of those potential voting rights and other derivatives that currently give the entity access to the returns.

   Consolidated Financial Statements IFRS 10

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ifrs-10-consolidated-financial-statements.pdf

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3. www.amsshardul.com › insight › minority-acquisitionsMinority acquisitions and the CCI: Where are we and where do ...

   www.amsshardul.com › insight › minority-acquisitions

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   We analyse how the Indian competition regulator approaches the acquisition of minority non-controlling interests by financial investors, ask if it is an appropriate regulatory approach and explore the way forward – both from the regulator’s and the dealmaker’s perspective. INTRODUCTION.

4. www.ifrs.org › content › damConsolidated Financial Statements IFRS 10

   www.ifrs.org › content › dam

   A parent that is an investment entity shall not present consolidated financial statements if it is required, in accordance with paragraph 31 of this IFRS, to measure all of its subsidiaries at fair value through profit or loss.

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5. www.skadden.com › 2024 › 02The New CCI Regulations: Changes to the UK PRIIPs Regime

   www.skadden.com › 2024 › 02

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   Feb 7, 2024 · The UK’s proposed post-Brexit regulatory regime for packaged retail and insurance-based investment products (PRIIPs) will introduce a more flexible disclosure regime and broaden the Financial Conduct Authority’s powers.

6. www2.deloitte.com › us › enAccounting for Noncontrolling Interests | Deloitte US

   www2.deloitte.com › us › en

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   Key areas of focus. For simple capital structures involving only equity-classified common stock, the noncontrolling interest is the portion of the subsidiary’s equity not owned by the parent.

7. kfknowledgebank.kaplan.co.uk › acca › chapter-18Chapter 18: Consolidated statement of financial position

   kfknowledgebank.kaplan.co.uk › acca › chapter-18

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   explain the consolidation of other reserves (e.g. share premium and revaluation) account for the consolidation of other reserves. account for the effects of intra-group trading in the statement of financial position. explain why it is necessary to use fair values.

8. accountinginsights.org › understanding-nonUnderstanding Non-controlling Interest ... - Accounting Insights

   accountinginsights.org › understanding-non

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   May 24, 2024 · In mergers and acquisitions (M&A), non-controlling interest (NCI) often plays a significant role in shaping the transaction’s structure and outcomes. When a parent company acquires a controlling stake in a target company, the remaining equity held by other shareholders constitutes the NCI.

9. www.grantthornton.global › en › insightsRecognising and measuring non-controlling interests

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   Oct 27, 2023 · Definition of NCI. NCI is the term used in IFRS 3 and IFRS 10 ‘Consolidated Financial Statements’ to describe equity instruments of a subsidiary not held directly or indirectly by a parent. In a business combination, a NCI arises when an entity acquires less than 100% of the equity of the acquiree. Definition. close.