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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Goodwill impairment Q14 in kit.
Hi sir.
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.