• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA SBR (INT/UK):
  • SBR notes
  • SBR lectures
  • SBR Flashcards
  • SBR Revision lectures
  • SBR Forums
  • Ask the Tutor
  • Ask AI (New!)

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Changes in group structure – step disposals – ACCA SBR lectures

VIVA

Reader Interactions

Comments

  1. lakmilankajayasri says

    November 13, 2021 at 4:48 am

    If there is a goodwill impairment before the disposal date, do we have to reduce it from goodwill when calculating the CV of the subsidiary sold?

    Log in to Reply
  2. hassan1989 says

    August 7, 2021 at 5:20 am

    Hi, Why is the good will added 38 and not less (38) as per the profoma

    Log in to Reply
    • wgk says

      August 24, 2021 at 4:58 pm

      The proforma had a typo error – it should be added.

      Log in to Reply
  3. wgk says

    July 13, 2021 at 8:41 pm

    8:50 on video

    Goodwill (X)

    Should it should read

    Goodwill X

    Log in to Reply
    • andrerahming says

      July 25, 2021 at 5:51 am

      Another comment of yours I鈥檓 following. For the inconsistency. Hope we get a reply.

      Log in to Reply
      • andrerahming says

        July 25, 2021 at 5:53 am

        I imagine it is correct to add the Goodwill because we are basically trying to determine what is the total net value of the sub on our books that needs to be written off and it is in fact Net Assets (consolidated) + the Goodwill – NCI that represents the Sub in our books.

      • wgk says

        August 24, 2021 at 4:48 pm

        Confirmed from tutor that it should be as you suggested in your last message 馃檪

  4. pamkings says

    February 19, 2021 at 1:12 pm

    I love your presentations.Keep up the good work

    Log in to Reply
  5. Hamzarizwan says

    November 7, 2020 at 7:41 am

    Do we use the same method irrespective whether the goodwill is calculated at propotionate goodwill method or full goodwill method?

    Log in to Reply
  6. kimhoauehk38 says

    June 8, 2020 at 2:30 pm

    Why do you use 40 + 52?

    The cost of investment is 40, and if it measured at fair value it will be 52. The method here is derecorgnise the existing investment then revalued and calculate goodwill.

    40% existing share now at fair value : 52
    30% additional share: 45
    FV of NCI: 32
    Net assets: (105)
    ————————-
    Goodwill:24.

    Please help me to correct, thank you!

    Log in to Reply
    • kimhoauehk38 says

      June 8, 2020 at 2:32 pm

      Please ignore, I misunderstood. Thank you

      Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2025 路 Support 路 Contact 路 Advertising 路 OpenLicense 路 About 路 Sitemap 路 Comments 路 Log in