20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2024 exams.
Get your discount code >>

goodwill impairment

This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
November 23, 2010 at 4:56 am #46158
linlins
Member
- Topics: 3
- Replies: 3
under the proportionate method,is the impairment of goodwill deducted when calculating NCI in I/S?
November 24, 2010 at 7:00 pm #71252
MikeLittle
Keymaster
- Topics: 27
- Replies: 23200
No, under proportionate, the gw attributable to nci is zero. So any impairment MUST BE against the parent. ( Not sure that BPP agree with this, but conceptually it has to be correct !!!! )
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.