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Dear Sir,
when calculating goodwill and NCI is calculated using the net assets method and the subsidiary’s goodwill is impaired the NCI also takes the percentage of the impairment when calculating NCI right
Thank you
No
If NCI is measured using share of net assets then all of the impairment is allocated to group retained earnings and none to the NCI
If NCI is measured using the fair value method the impairment must be apportioned between group retained earnings and NCI
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