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Hi Mike,
Really want to get this concept clear….In the calculation of goodwill (WN2) , we consider the whole of the goodwill i.e. 100% of it and then we deduct the entire impairment cost.
In the calculation of consolidated retained earnings (WN3) , we deduct our share of the impairment cost.
In the calculation of NCI , we are deducting their share of the impairment cost.
so basically the entry for all this combined would be,
(taking random numbers)Dr. Goodwill Impairment cost (WN2) 100
Cr. cons ret. ear. (WN3) 70
Cr. NCI (WN4) 30
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