Nci

Nci proportional, no share of goodwill and no share of goodwill impairment Nci fair value, share of goodwill and share of goodwill impairment OK?

Please mr mike I want more explain i know proprotional no impairment but how fair value share of goodwill and proprotional not please if possible give me small example or tell me where I can find in notes

Proportional means that the nci is entitled to just their share of the fair valued net assets (and therefore NOT entitled to any goodwill) Nci at fair value - their entitlement is greater than their percentage share of the fair valued net assets. the amount by which their investment valuation exceeds their percentage share of the fair valued subsidiary net assets at date of acquisition equates to the goodwill attributable to them Is that what you want? Better?

Yes mr mike Excess is share in goodwill and if impairment it will share as result Thanks mike

You're welcome