NCI: Share of Group Profit & the NCI Roll-Forward
This lesson is part of the course
In this lesson
You adjust each company’s 2026 profit for the consolidation entries, split the group profit between the owners of Harlow and the NCI of Fenwick and Garnet, roll the NCI forward and chart who gets the profit.
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Lessons in this course
- Control & Consolidation Scope: Direct, Indirect & Effective Ownership Locked
- Goodwill at Acquisition: Consideration, Fair Values & Full vs Proportionate NCI Locked
- Fair Value Adjustments & Extra Depreciation after the Acquisition Locked
- The Consolidation Worksheet: Parent + Subsidiary + Adjustments = Group Locked
- Intercompany Sales & Unrealised Profit: Upstream vs Downstream Locked
- Intercompany Balances, Cash in Transit, Loans & Dividends Locked
- NCI: Share of Group Profit & the NCI Roll-Forward Locked
- Associates (Equity Method) & Step Acquisitions Locked