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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Share of impairment loss.
Hello MIke,
Your lectures are simply fabulous! Thank u.
I am not very clear on issue of allocation of impairment loss between the holding entity and NCI. Under what specific condition will NCI be allocated a share of impairment loss? When their investment are valued at FV or MV?
Fair value, market value? Only where the nci is valued on a proportionate basis do we take the whole of the goodwill impairment to the parent.
Fair value and market value, the nci takes their share of any goodwill impairment
Good! thanks Mike.
You’re welcome