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Dear Sir,
Why we don’t need to calculate the P’s % of subsidiary when doing impairment on sub?
Thanks
Please, how do account for the impairment in associates? Will it be to DR- GOODWILL & CR- RETAINED EARNINGS. since there’s no NCI in Associate.
Hi,
If the review leads to an impairment then we would DR Retained Earnings/Share of Profit of Associate CR Investment in associate.
Thanks