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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › About NCI's Goodwill Impairment
In preparing the CSoFP W4 we need to deduct the impairment attributable to NCI to get the NCI value in CSoFP.
e.g. NCI owns 25% shares of the subsidiary, however, the NCI’s goodwill is 40% of the total goodwill(maybe in the question, it tells us the goodwill of NCI). Then in this case we should attribute the total goodwill impairment to NCI using 25% or 40%??
Thanks
25% – goodwill is impaired on a share-holding pro-rata basis
