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Impairment and NCI (traveler bpp kit)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Impairment and NCI (traveler bpp kit)

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • April 6, 2021 at 5:12 pm #616111
    tinkle
    • Topics: 49
    • Replies: 42
    • ☆☆

    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.

    April 7, 2021 at 9:23 am #616215
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2531
    • ☆☆☆☆☆

    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.

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