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Sir, In your lecture on Consolidated SPLOCI you mentioned that if the NCI is measured at fair value, impairment should be charged to the subsidiary in the consolidated P&L to give the NCI their share of the impairment.
Why is the full impairment charged to P&L not split between the parent and subsidiary with respect to their holdings ? From your example, the total goodwill of 6, should it not be split between the parent and sub and charged to the P&L accordingly ?
Passed with a B grade, special thanks to Trephena and the obu team for their support !
Sir same question, requirement d, i do not understand ” This decision will be in the best interests of the company as a whole, since the RI of the investment alone is
actually negative ($132k – $212k = $(80k))” shoud it not be good for the company as a whole if it was positive ?what do you want the LSBF manual for ? there is more than enough to pass through the exam on opentuition.