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CIMAPRA19-F02-1 Exam - Topic 5 Question 131 Discussion

Which of the followingoptions provides arepresentation ofhow the non controlling interest in FG is measured in CD'sconsolidated statement of financial position at 31 December 20X8?
A) * FV of NCI at acquisition; plus * NCI's share of post acquisition reserves of FG; plus * NCI's share of accumulated exchange differences arising on goodwill of FG.
B) * FV of NCI at acquisition; plus * NCI's share of post acquisition reserves of FG; plus * NCI's share of exchange difference arising on goodwill of FG for the year.
C) * FV of NCI at reporting date; plus * NCI's share of post acquisition reserves of FG; plus * NCI's share of exchange difference arising on goodwill of FG for the year.
D) * FV of NCI at reporting date; plus * NCI's share of group reserves; plus * NCI's share of accumulated exchange differences arising on goodwill of FG.

CIMAPRA19-F02-1 Exam - Topic 5 Question 131 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam
Question #: 131
Topic #: 5
[All CIMAPRA19-F02-1 Questions]

Which of the followingoptions provides arepresentation ofhow the non controlling interest in FG is measured in CD'sconsolidated statement of financial position at 31 December 20X8?

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Suggested Answer: A

by Truman at Aug 13, 2026, 08:41 AM

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Samira
4 days ago
I’m a bit confused about whether we should include the share of exchange differences for the year or accumulated ones. I feel like I’ve seen both in practice questions.
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Wei
9 days ago
I think option A sounds familiar because it mentions accumulated exchange differences, which we discussed in class.
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Edison
14 days ago
I remember that the non-controlling interest is usually measured at fair value at acquisition, but I'm not sure if it should be at the reporting date for this question.
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