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How come the £20 million that Vader sold to Maul doesn’t get taken off in part f – NCI in PAT of Maul? I thought we would need to remove this from cost of sales, which would then reduce PAT? Thank you for any answers 🙂
I meant increase* PAT ?
Why was the whole impairment amount of 6 subtracted first from Sub’s PAT ? Instead of just getting the NCI’s share of 6 , then subtract it from PAT??
We deduct 100% of impairment from the subsidiary. only at the end after calculating the PAT and TCI do we separate out the NCI portion
Can you please give me the answer for example no 3.
Is this impairment, impairment of goodwill or any impairment? And if it is any impairment when NCI is measured at FV, NCI must take its share of the impairment of any asset?
Hi when do we put impairment in P’ s collumn? Can you provide explanation please.
Hi,
If the goodwill is measured using the proportionate share method then we would include the impairment in P’s column so that the NCI does not get their share of it.
Thanks