Why do impairment and fair value depreciation are added to operating expenses when consolidating then deducted from S's profit on NCI's calculation?
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Ask the Tutor ACCA FR
Consolidated SPL
Hi,
The impairment and depreciation are additional expenses and so will increase the operating expenses. An increase in expenses will reduce the profit, so if you are working out the NCI from S's profit then you will need to deduct these amounts.
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