Not as a liability because NCI is by definition an equity NOT attributable to a parent. So, it is that part of a subsidiary's equity that is owned by other (minority or non-controlling) shareholders.
Hi Silvia I'm looking at leases acquired in a recent business combination. I know from general knowledge that the acquirer will have to "reset" its treatment of the acquired leases by recognising new leases with their own IBRs, however the acquiree would continue to recognise the lease as per normal. Can you tell me where in the IFRS I can find the basis for this conclusion? Thanks!
Hi selvia. I really appreciate your help with these matters. And I actually get benfit from all your lessons,. And I also have a a question about how to calculate ECL in IFRS 9. Cuz I had interview with KPMG. they asked me this question 🙋. Thanks in advance for your help.
Hi IFRS Expert, actually this is out of topic to ask me that below this video, but certainly you can find lots of articles on ECL on my web www.cpdbox.com/ifrs/ifrs-9/
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Very useful and excellent video series! Thank you very much!
Thank you Silvia for making these short summary IFRS videos..they are really helpful and quite engaging. Thanks 😀 😊
Thank You for this Presentation. Much appreciated.
very benefit for me and I am from Myanmar country. Thanks
Very nicely explained ..love from india ❤️
For sure i am intrsted in IFRS and IASs can you help know more about this satandars
Is the share of NCI shown as liability on the face of consolidated financial statement?
Not as a liability because NCI is by definition an equity NOT attributable to a parent. So, it is that part of a subsidiary's equity that is owned by other (minority or non-controlling) shareholders.
@@CPDbox thank you soo much for your reply 🙏
Hi Silvia I'm looking at leases acquired in a recent business combination. I know from general knowledge that the acquirer will have to "reset" its treatment of the acquired leases by recognising new leases with their own IBRs, however the acquiree would continue to recognise the lease as per normal. Can you tell me where in the IFRS I can find the basis for this conclusion? Thanks!
Hi selvia. I really appreciate your help with these matters.
And I actually get benfit from all your lessons,. And I also have a a question about how to calculate ECL in IFRS 9.
Cuz I had interview with KPMG. they asked me this question 🙋.
Thanks in advance for your help.
Hi IFRS Expert, actually this is out of topic to ask me that below this video, but certainly you can find lots of articles on ECL on my web www.cpdbox.com/ifrs/ifrs-9/
@@CPDbox thanks a lot and really appreciate.
You're the best
Thank you
Lesser time ...to much profit all if ur summery videos are unique