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Hello Sir,
I want to ask in that example why in the answer we dont remove from RE the percentage of impairment of GW due to the proportional?
W3a Retained earnings brought forward
Didzis Ansis
per question 174,000 37,000
pre acq (18,000)
post acq 19,000
D’s share 14,250 75%
188,250
– goodwill impaired 27,375
160,875W3b Retained earnings carried forward
Didzis Ansis
per question 212,000 41,000
div rble 6,000
– pre acq (18,000)
post acq 23,000
D’s share 17,250 75%
235,250
– goodwill impaired 100% D
(nci valued on a proportionate basis) 36,500
198,750and we didnt remove any impairment of GW from NCI calculation.
Thank you very much for your support and for everything you do for us,
KyriakiBecause they are valued on a proportional basis so no goodwill is attributable to the nci
ok?
ok. but why we remove G/W impairment from RE . we can use both methods (full & proportionate ) in the same question?
Thank you again!
No, you can’t use both in the same question
If it’s proportionate, then there is no goodwill attributable to the nci and therefore no goodwill impairment attributable to the nci
The goodwill impairment THIS YEAR is the total goodwill impairment for THIS YEAR with no “us / nci” split (and that’s always the case!)
Is that ok?
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