• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

CSOPL

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › CSOPL

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by aaradhya33.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 21, 2017 at 11:18 pm #387340
    sukriti789
    Member
    • Topics: 17
    • Replies: 3
    • ☆

    Why is the impairment of goodwill of associate (full amount) included in CSOPL?

    Thank you!

    June 1, 2017 at 3:15 pm #389477
    aaradhya33
    Member
    • Topics: 16
    • Replies: 33
    • ☆

    I think it is because the impairment loss has to bore by the subsidiary itself.So while preparing CSOPL, full charge of impairment is booked in CSOPL. But if NCIs are valued at fair value then some part of impairment (if it is there) is deducted from profit attributable to NCI, and profit attributable to NCI is the profit of Subsidiary ONLY.

    I hope this helps,and I hope I am right.

    Good day

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • MikeLittle on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)
  • beata443c on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)
  • heary123@ on Group SFP – Unrealised profit and inventory in transit – ACCA Financial Reporting (FR)
  • heary123@ on Group SFP – Unrealised profit and inventory in transit – ACCA Financial Reporting (FR)
  • John Moffat on PM Chapter 15 Questions Financial Performance Measurement

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in