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example 4 chapter 3

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › example 4 chapter 3

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by P2-D2.
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  • March 21, 2016 at 9:26 am #307215
    tinaboy
    Member
    • Topics: 27
    • Replies: 126
    • ☆☆

    Hie Mike,

    why is it that Liene doesn’t have a share of goodwill impairment yet in the previous example , Vitalis a subsidiary also had a percentage of goodwill impairment . Does this only apply to D shaped groups?

    thanks

    March 21, 2016 at 10:43 am #307229
    tinaboy
    Member
    • Topics: 27
    • Replies: 126
    • ☆☆

    ok i got it Mike. Liena NIC is on a proportionate basis

    March 21, 2016 at 6:56 pm #307256
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Correct.

    If NCI is measured using the proportionate share of net assets then the goodwill on the group SFP will be that of the parent only and so any impairment is taken to the parent’s reserves only.

    If NCI is measured using the fair value method then the goodwill on the group SFP is that of the parent and NCI (full goodwill) and so any impairment is split between the parent and NCI.

    Thanks

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