Subsidiary Impairment (partial goodwill) – ACCA SBR
Reader Interactions
Comments
Leave a Reply
You must be logged in to post a comment.
Free ACCA & CIMA online courses from OpenTuition
Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams
June 2025 ACCA Exam Results
20% off ACCA & CIMA Books
OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>
meow 馃檪
I came here for the comments and this did tickle me 馃檪
That was the most entertaining lecture yet.
I have seen examples where you do end up with a different answer. If I remember this came up in December 19 and. like our example, it didn’t make any difference.
Please in future post questions to ask the tutor – otherwise I don’t see them.
Hi,Can you please explain the reason of grossing the goodwill, if at the end of the day we still end up we the same result as if we had skipped the entire exercise. Net asset (50)+ goodwill (28) = 78 =Carrying value
Recoverable amount (45) therefore 78-45 =33 which get charged to the P&L. Goodwill is credited by 28 and net asset is credited by 5. I am sorry if I am the point of the exercise.