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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 36 Impairment
Hi,
I went through the open tuition lecture on the impairment and it said that the impairment should be charged in the following way :
1) Specific assets
2) Goodwill
3) Pro-rata on the remaining assets
However, when I refer to Q2(c) March/June 2017 paper, the impairment is charged by :
1) Goodwill
2) Pro-rata on the remaining assets
Could you clarify the differences?
Thanks in advance.
Hi,
Perhaps there are no specific assets to impair in the question that you are referring to, hence the impairment goes directly to goodwill first.
Thanks