The goodwill was impaired by $500,000 .why the impairment was not shared between the parent and subsidiary.It was fully debited to NCI Retained earnings.
Even though the fare value method was used of valuing the NCI at acquisition.
I’ve not got the revision kit to had but if the goodwill is valued under the fair value method then any impairment will be attributed to both the parent and the NCI. This means that P’s share will go through the group retained earnings and the NCI share through the NCI calculation.