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impairment

Xxyzc3y ago
If the full goodwill method is not used then the impairment of goodwill is included in the parent's column or the subsidiary column in the consolidated statement of profit or loss
P2-D2P2-D2Tutor3y ago#1
It will be in the parent's column when we use the share of net assets method/proportionate share of net assets method as we do not want to allocate any of the impairment to the NCI, as 100% of the impairment belongs to the parent.
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