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impairment

This topic has 1 reply, 2 voices, and was last updated 1 month ago by P2-D2.

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January 21, 2023 at 1:36 pm #677166
xyzc
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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
January 22, 2023 at 8:08 am #677194
P2-D2
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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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