So what is the accounting in the group financial statements where some shares in, say a 30% associate are sold, but a residual of 5% remains?
To pass SBR you not only need to have the technical knowledge but you also need to be able to apply and explain that knowledge in the exam in such a way that earns you the marks!
Why are there two methods of measuring NCI (one at fair value and the other as a proportion of net assets) and what are the consequences?