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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 9 months ago by Sourav9271.
Viewing 3 posts - 1 through 3 (of 3 total)
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    Posts
  • April 1, 2022 at 5:35 am #652474
    Sourav9271
    Participant
    • Topics: 166
    • Replies: 118
    • ☆☆☆

    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: 6440
    • ☆☆☆☆☆

    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: 166
    • Replies: 118
    • ☆☆☆

    That was a pretty valuable tip..

    Also loving your lectures alot.
    Thank you sir 🙂

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    Posts
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