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Hello,
In the BPP exam kit, in the GRE workings, the impairment of Goodwill is deducted at full amount from Subtrak. Why is it not deducted at 80% from the total GRE?
Thank you
Cara
It’s deducted in full but then allocated (if nci is valued on a full, fair value basis. If nci is proportional, then no allocation)
Have you reconciled the value of the nci on the statement of financial position?
Value at date of acquisition + share of S post-acquisition retained – nci share of goodwill impairment?
Yes I got the answer, thank you. I had omitted share of property revaluation gain
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