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Forums › ACCA Forums › ACCA FR Financial Reporting Forums › goodwill impairment
under the proportionate method,is the impairment of goodwill deducted when calculating NCI in I/S?
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 !!!! )
