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If Goodwill is impaired in the notes, should it always be included in the calculation of Goodwill (W3) and the calculation of Group Retained Earnings (W5)?
It will always be in the goodwill working but the other side of the entry will depend on the method used to measure the goodwill. If it is the proportionate share method then it will all go to the group retained earnings.
If it is the full goodwill method, the one which is used in the exam, then the parent will receive it’s share in the group retained earnings working and the NCI will receive their share in the NCI working.