Changes in ownership without loss of control

Learning objectives

• Calculate the effect on equity attributable to owners of the parent of a change in ownership interest that does not result in a loss of control.L2, L3
• Record the purchase of non-controlling interests without loss of control.L3

Normative references

• IFRS 12 §18The entity presents a schedule showing the effects on the equity attributable to owners of the parent of any changes in its ownership interest in a subsidiary that do not result in a loss of control.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

2 questions

• Perle SA, which controls Quartz SA, acquires part of Quartz's non-controlling interests without losing control. The carrying amount of the interests acquired is {nci_carrying_amount_transferred}; Perle pays {consideration} (case data). Case convention: no goodwill or other comprehensive income to reallocate (a choice made for the case, not imposed by the standard). Calculate the effect on equity attributable to owners of the parent, which IFRS 12 asks to be presented in a schedule (a negative amount indicates a decrease).L2
• Marne SA, which controls Oise SA, acquires part of Oise's non-controlling interests, with a carrying amount of {nci_carrying_amount_transferred}, for {consideration} in cash, and keeps control (case data). Case convention: no goodwill or other comprehensive income to reallocate (a choice made for the case, not imposed by the standard). Record the consolidation entry for this purchase.L3