• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

About NCI's Goodwill Impairment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › About NCI's Goodwill Impairment

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 21, 2014 at 4:00 am #169757
    zhaoyunyi
    Member
    • Topics: 21
    • Replies: 6
    • ☆

    In preparing the CSoFP W4 we need to deduct the impairment attributable to NCI to get the NCI value in CSoFP.
    e.g. NCI owns 25% shares of the subsidiary, however, the NCI’s goodwill is 40% of the total goodwill(maybe in the question, it tells us the goodwill of NCI). Then in this case we should attribute the total goodwill impairment to NCI using 25% or 40%??
    Thanks

    May 21, 2014 at 11:07 am #169846
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23329
    • ☆☆☆☆☆

    25% – goodwill is impaired on a share-holding pro-rata basis

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • ZaidRaza on IAS 16 Accounting for a revaluation – CIMA F1 Financial Reporting
  • mrjonbain on Chapter 11 Capital Gains Tax – Individuals TX-UK FA2023
  • james33 on Chapter 11 Capital Gains Tax – Individuals TX-UK FA2023
  • John Moffat on Group Accounts The Consolidated Income Statement (part b) – ACCA Financial Accounting (FA) lectures
  • John Moffat on Activity Based Costing part 2 – ACCA Performance Management (PM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in