June 2015 – Q1 – Kutchen Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › June 2015 – Q1 – Kutchen This topic has 0 replies, 1 voice, and was last updated 9 years ago by rockxkart. Viewing 1 post (of 1 total) Author Posts November 22, 2016 at 10:30 am #350597 rockxkartMember Topics: 4Replies: 2☆ Hi sir Can you please explain how the “goodwill” figure was arrived in the calculation of the gain/loss on disposal of ‘Niche’. I could not understand the below working as per the examiner and the same in kaplan kit: Goodwill $(40m – (80% of $44m) – impairment $2m). Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In