IFRS 10Chapter 8Lesson 1
Buying or selling shares without losing control: an equity transaction
Step 1 of 9Learning objectives
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A change in the parent's ownership interest that does not result in loss of control is an equity transaction: no profit or loss, no additional goodwill, and a difference recognised directly in equity.
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Learning objectives
- Explain that a change in percentage without loss of control is an equity transaction.
- Calculate the adjustment of the non-controlling interests and the difference in equity on a purchase or partial disposal.
- Post the corresponding entries.
- Distinguish the standard's silences (allocation of goodwill and accumulated other comprehensive income) from the treatment of transaction costs, which belongs in equity.