• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Impairment Gwill (Asso)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Impairment Gwill (Asso)

  • This topic has 2 replies, 2 voices, and was last updated 3 years ago by Sourav9271.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • April 1, 2022 at 5:35 am #652474
    Sourav9271
    Participant
    • Topics: 170
    • Replies: 120
    • ☆☆☆

    Sir,
    I didn’t quite understand that why impairment is deducted in full.
    You said in the lectures that the impairment given in question is already based on our % ..

    However will all questions be like
    “Impairment review showed £Xx
    impairment in Associate.

    I mean will the impaiment in any question be showed for the entire associate?
    Rather than just ours?

    April 3, 2022 at 4:21 pm #652636
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    The impairment figure given in any question will be the amount that you deduct in the equity accounting calculations. You will never need to adjust it for the percentage ownership because when it is calculated we have already taken into account the percentage ownership. You will see this in SBR, so no need to get too worried about it just yet.

    Thanks

    April 3, 2022 at 5:50 pm #652655
    Sourav9271
    Participant
    • Topics: 170
    • Replies: 120
    • ☆☆☆

    That was a pretty valuable tip..

    Also loving your lectures alot.
    Thank you sir 🙂

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Sefater on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023
  • adityachaudhry on Discounted cash flow techniques (part 3) – ACCA (AFM) lectures
  • nuripamir on ACCA Administrative Review
  • Jherddie on CIMA E3 Chapter 8 Test
  • umangkumbhat on What is Assurance? – ACCA Audit and Assurance (AA)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in