- This topic has 1 reply, 2 voices, and was last updated 1 year ago by .
- You must be logged in to reply to this topic.
PQ Awards Nominations
Please help us to win one of the PQ Magazine awards and send in the voting form >>
You can nominate us in any or all of the following categories: Online College of the Year, Study Resource of the Year, Private Sector Lecturer of the Year, and Accountancy Personality of the Year.
Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>
As goodwill has been calculated using the proportionate method , then this must be grossed up to include the goodwill atributable to the NCI.
But why is the impairment is allocated against the total notional goodwill?
Please review our lecture on impairment which covers this issue. We pretend the goodwill is bigger but only for the sake of deciding how much impairment loss to charge against goodwill.