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Impairment losses

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Impairment losses

  • This topic has 1 reply, 1 voice, and was last updated 8 years ago by kylerlu.
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  • February 18, 2017 at 3:53 am #372955
    kylerlu
    Member
    • Topics: 84
    • Replies: 117
    • ☆☆☆

    Hi Guys!

    Just want to seek clarification on impairment losses.

    1. In a full goodwill method, impairment losses are shown in part of the NCI and parent’s RE.

    2. In a partial goodwill, impairment losses are not shown in NCI portion but only shown in parent’s RE.

    3. In a partial goodwill, where impairment loss is said to be related to goodwill and PPE, adjust to working 2 (identifiable net assets) and not shown in NCI portion nor parent’s RE.

    Are the above statements true?

    Thanks!

    February 18, 2017 at 6:56 am #372972
    kylerlu
    Member
    • Topics: 84
    • Replies: 117
    • ☆☆☆

    Thanks a lot Wesbys! 🙂

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