Impairment of Goodwill SPL vs SOFP treatment

Full goodwill in the P&L: 100% of impairment charged on the face of the P&L But: P&L is then split up - attributable to NCI and attributable to the group As 20% of impairment is deducted in calculating NCI share, this means that only 80% is effectively charged to group Don't forget the consolidation is a spreadsheet exercise and the entries have no impact on the individual accounts of the parent or subsidiary.

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