[G00dluck]

Sorry, I got confused between NCI% in FAR and REG; and I still could not find it in my FAR Becker book around “Purchase Method-External Reporting”.

Could anyone remind me whether 49% would be considered NCI or it should be <20% to be considered NCI?

For some reason came to my mind that 49% should be presented as consolidation or something else other than NCI.

Some insights please. Really appreciate if someone can point out the section in the Becker book or in FASB ASC so that I can review back?

Thanks a lot in advance.

[Anonymous]

Not quite sure what you are asking but NCI is in chapter 3 for FAR (Becker).

[Anonymous]

Not quite sure what you are asking but NCI is in chapter 3 for FAR (Becker).

[Anonymous]

NCI is whatever percentage of the affiliate that you do not own if you own > 50% (ie you consolidate).

[Anonymous]

NCI is whatever percentage of the affiliate that you do not own if you own > 50% (ie you consolidate).

[Author]

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