- This topic has 1 reply, 2 voices, and was last updated 4 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
How was your exam? Comments & Instant poll >>
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Impairment and NCI (traveler bpp kit)
Hello Sir, I would like to confirm that if at y/e we have step acquisition, and we need to decrease NCI, at the same time also at year end we’ve got impairment of goodwill
both at same dates, then we always adjust for NCI decrease first? and then impairment? in the NCI calculation.
Likely to be the case, as long as the impairment is at the end of the year.
Don’t forget as always that you need to get the explanations right; if numbers differ a little, it does not matter.