The indirect NCI is entitled to a share of any movements in the business combination valuation reserves that occur subsequent to the acquisition of a subsidiary.

Question

Quizplus · Accepted Answer

The indirect non-controlling interest (NCI) is not entitled to a share of movements in the business combination valuation reserves that occur after the acquisition of a subsidiary. These reserves are adjustments related to the fair value measurements of the acquiree's assets and liabilities at the acquisition date and affect only the controlling interest.

The Indirect NCI Is Entitled to a Share of Any