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What is Valuation of Non-Controlling Interest about?

The document discusses the valuation of non-controlling interest (NCI) through two methods: proportionate share of net assets or fair market value. It provides detailed calculations for NCI and goodwill in various scenarios involving acquisitions and financial positions of companies. Additionally, it includes examples of consolidated financial statements and adjustments for intra-group trading.

Author

Raiyan Bin Mushtaque

Language

EN