In this example of where the parent disposes of a subsidiary to have given up control, you wrote that Goodwill is all sold?
Do we assume that all goodwill is sold once the holding is less than 50%?
In other past questions (in other papers), their is sometimes goodwill attributed to the NCI. Do I ignore this fact for P2 paper consolidations? Could we not still have goodwill even though we do not hold more than 50% any more?
When we move from subsidiary down to associate, all goodwill is lost. It may seem unfair but the figure for “fair value of remaining investment” takes it into account