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goodwill impairment

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › goodwill impairment

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.
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  • November 23, 2010 at 4:56 am #46158
    linlins
    Member
    • Topics: 3
    • Replies: 3
    • ☆

    under the proportionate method,is the impairment of goodwill deducted when calculating NCI in I/S?

    November 24, 2010 at 7:00 pm #71252
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    No, under proportionate, the gw attributable to nci is zero. So any impairment MUST BE against the parent. ( Not sure that BPP agree with this, but conceptually it has to be correct !!!! )

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