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F2 – CSPLOCI

Forums › CIMA Forums › F2 – CSPLOCI

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Andi03.
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  • March 26, 2021 at 11:52 am #615239
    teeceeabz
    • Topics: 2
    • Replies: 0
    • ☆

    Hi,

    Can anyone help me – in the calculation of amounts attributable to NCI (share of profit and OCI), any impairment of goodwill seems to be deducted in full rather than apportioned – what is the reason here?

    Thanks in advance

    June 7, 2021 at 8:42 am #623589
    Andi03
    • Topics: 0
    • Replies: 3
    • ☆

    Hi there

    it is apportioned if the fair value was used to measure the NCI.

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