cost of investment in subsidiary- subsequent measurement

I am well thank you. I don't see what relevance your question has to AAA but I can say that it is an underlying principle of IFRS that the carrying amount of ANY asset that is initially recognised at cost should be subsequently "written down" if its recoverable amount/net realisable value (however it is referred to) is lower. However, in the separate SoFP of a Parent, the cost of investment cannot be written down for goodwill impairment per se because goodwill is only recognised in consolidated SoFP.

Again you illustrate why it is important to give context to your questions so I don't have to second guess what is your underlying query. What we are saying here is that IF you don't whether goodwill is impaired (because you don't test it annually), there is a risk that it is - and if it is - there is a risk that the cost of the investment (in the separate financial is) could be (but is not necessarily) impaired. (You've studied for SBR so you know that goodwill (in consolidated FS) is the first thing that gets written off when a CGU is impaired.) If, for example, a subsidiary was to lose something significant (profit/contracts/key management), the cost of the investment in the parent's FS could indeed be impaired (and need to be written off).

A closed post is automatically marked "solved" which (apparently) is a good thing for google search engines and attracting students to OpenTuition's website. Rather than continue on the same thread sometime later you can always copy and paste its url into a new thread - e.g. for this one is https://opentuition.com/topic/cost-of-investment-in-subsidiary-subsequent-measurement