sir in Trailer Ques no. 9 in kaplan exam kit, trailer has 60% of park and its goodwill is $80m and NCI goodwill is $20m. full goodwill is $100m.
And total impairment is $267m.
So, kit is saying that 100×60%=$60m will be attributable to group and $40m to NCI. and rest will of $167m to net assets, which will be charged in Retained earnings and NCI based on respective shareholding of group and NCI.
HERE COMES THE MAJOR DOUBT IN THIS QUESTION, NCI share of goodwill we recognised was only $20m so then how can impiarment of $40m be allocated to NCI???