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Sir you said when NCI is based on proportionate basis then there will be no impairment of goodwill for NCI.
does this have any other effect like charging 100% of the impairment of goodwill to retain earning instead of based on parents proportion
Correct
If the NCI has no goodwill, then they cannot be charged with any impairment and thus any and all impairment goes against the parent through the consolidated retained earnings
This is unlikely in an F7 exam – it’s very rare that the NCI is valued on a proportionate basis
This, and your two previous questions, would have been better posted on the Ask ACCA Tutor forum page
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