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In fair value method, Do NCI impairment charge impact the NCI profit after tax in the Consolidated Income Statement e.i the Group profit after tax attributale to NCI?? Pls. advise me
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Yes, in CIS, impairment G/w attributable to NCI decreases PAT attributable to NCI.. In other words, we deduct Impairment g/w attributable to NCI from PAT attributable to NCI.
I am sketching columns out in CIS:
…………….Parent………Sub (Consolidated)……Adjustment……..ConsolidatedPAT attributable to NCI = (PAT of Sub (Consolidated) column x NCI’s share)- Impairment g/w attributable to NCI
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