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Dear sir ,
when does the goodwill do not consider impairment loss ???
as i learnt subsidiaries impairment loss vl be fully considered in goodwill and for retained earning and nci according to their share its provided but in question paper 2012 dec question( A ) viagem sum they have deducted under nci impaiment loss in full and did not consider in goodwill
so m confused can u solve me dbt sir ????You have clearly misunderstood the working where the nci in the consolidated year’s profits is shown as:
((6,200 * 9/12) – 450 (depreciation) – 2,000 (impairment) * 10%) = 220
That deduction of 2,000 for the impairment is then allocated (by implication) 90% to the parent and just 10% to the nci
Does that explain it?
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