goodwill impairment

Sir, if goodwill is impaired on a fair value basis the share of impairment loss will be taken to NCI in p/l and when its measured on proportionate basis it is not taken to NCI in p/l
But what about in the con’s sofp.
Does it matter if its fair value or proportionate share for goodwill impairment in the sofp(cost of investment).
Or is it based on date of acquisition
Dr consolidated reserves
Cr goodwill
Post acquisition
Dr.con’s red
Dr.NCI
Cr.goodwill