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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Impairment losses
Hi Guys!
Just want to seek clarification on impairment losses.
1. In a full goodwill method, impairment losses are shown in part of the NCI and parent’s RE.
2. In a partial goodwill, impairment losses are not shown in NCI portion but only shown in parent’s RE.
3. In a partial goodwill, where impairment loss is said to be related to goodwill and PPE, adjust to working 2 (identifiable net assets) and not shown in NCI portion nor parent’s RE.
Are the above statements true?
Thanks!
Thanks a lot Wesbys! 🙂
