Changes in group structure - step disposals - ACCA SBR lectures
YouTube video
12 Comments
L
Lanka·
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?
H
Hash·
Hi, Why is the good will added 38 and not less (38) as per the profoma
W
wgk·
The proforma had a typo error - it should be added.
W
wgk·
8:50 on video
Goodwill (X)
Should it should read
Goodwill X
A
andrerahming·
Another comment of yours I’m following. For the inconsistency. Hope we get a reply.
A
andrerahming·
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.
W
wgk·
Confirmed from tutor that it should be as you suggested in your last message :)
P
Pamela·
I love your presentations.Keep up the good work
H
Hamza Rizwan·
Do we use the same method irrespective whether the goodwill is calculated at propotionate goodwill method or full goodwill method?
H
Hoa·
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.
Goodwill (X)
Should it should read
Goodwill X
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!