june 2015 Q1

1) from what i learned, under partial goodwill method, only parent’s portion of impairment loss should only be recognized… but regarding to the disposal of subsidiary(Niche), why is the recognition of impairment of goodwill in full ($2m)?

2) when calculate for goodwill of Niche, why isn’t there inclusion of NCI??

(sorry, am very confused with accounting for disposal of subsidiary)

Thanks