[Gaelle]

Hi,

You will have to calculate G/W Depending on the question’s requirements. As Ruby rightly said.

Be very careful how you treat G/W impaired.

– If NCI is at FV, G/W impaired is share between the parent and the NCI;

– If NCI is measured using the proportionate method, then G/W impaired is ONLY to the PARENT NONE to the NCI.

[Gaelle]

Hi, i hope am not too late.

Remeasurements i.e actuarial gains/losses are classified in OCI. They are NEVER recycled to the P/L.
To note: Some books call SoP/L and OCI the Income statement as it used to be called in 2007 so this might be normal but the latest a/c treatment of the above is just as you did.
Dr OC! $100
Cr C/Liabilities (DB Liabilities)

I hope i was helful

[Author]

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