Old Technical Article of ACCA on Goodwill Impairment (Partial) Confusing

Hi Sir,

I came across an old technical article from ACCA’s website on impairment allocation for partial goodwill method, when I was doing a Google search. The treatment of the NCI is different to the lectures on Opentuition and a bit confusing. Can you help me understand whether the treatment on the article is wrong.
Here is the link of the old technical article which has now since pulled off from their website’s portal:
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/combinations.html

The concerning part is in the middle of the page which begins “Where method (ii) has been used to calculate goodwill and the non-controlling interests” under Scenario 2, if you should wish to locate where the example is.

Here is the summary of the example:
Parents owns 80% of the subsidiary. The carrying amount of the subsidiary’s net assets is 500. The goodwill that is attributable to the parent is 160. The carrying amount of NCI is 100. And the notional goodwill that is being grossed and attributable to NCI is 40 (160*20/80). The recoverable amount of the subsidiary’s net assets is 450. Which means the impairment loss is 250 (700-450). The allocation of the impairment is: 200 for the grossed up goodwill, and 50 for the subsidiary’s net assets.

The restated line items in the CSFP are as follows:
Goodwill: nil
Net Assets: 450 (500-50)
NCI: 90 (100 – 10 (50 x 20%))

In the article, the writer wrote that the NCI would be reduced by 10, which was the NCI’s proportionate share of the subsidiary’s net assets loss (50*20%).

I tried to make the journal entry based on this scenario:
Dr Group share of retained earnings (bal. figure) 200
Dr NCI (50*20%) 10
Cr Net Assets 50
Cr Goodwill 160 (160-0)

However, based on your lecture notes on similar example, all the impairment is allocated to parent’s share of the goodwill, and the impairment loss should be charged entirely to the group. In such case, NCI value is not affected by impairment loss, and the journal entry should have been written as:
Dr Group share of retained earnings (bal. figure) 210
Cr Net assets 50
Cr Goodwill 160

Can you help me understand which practice should I follow?

Thank you.