• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

NCI and impairment losses

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › NCI and impairment losses

  • This topic has 2 replies, 2 voices, and was last updated 8 years ago by kylerlu.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • January 31, 2017 at 9:01 am #370339
    kylerlu
    Member
    • Topics: 84
    • Replies: 117
    • ☆☆☆

    Hi Sir Chris!

    Just want to ask about computation for NCI. In December 2012 exam, impairment loss on goodwill and impairment loss on intangibles were deducted on NCI figure of Heeny. However, on June 2013, how come these (impairment losses) were not deducted to NCI of Park? Thanks!

    February 1, 2017 at 9:44 pm #370674
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7217
    • ☆☆☆☆☆

    Hi,

    Check how the goodwill has been measured. If it is using the proportionate share/partial method then the goodwill calculated is that of the parent only and so any impairment goes through retained earnings only and not to the NCI.

    Thanks

    February 4, 2017 at 3:57 am #370974
    kylerlu
    Member
    • Topics: 84
    • Replies: 117
    • ☆☆☆

    Thanks a lot Sir Chris! Have a great day. 🙂

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Ammoriayed1 on The nature and structure of organisations – ACCA Paper BT
  • Aozorahime on PPE – revaluation upwards – ACCA Financial Reporting (FR)
  • Aozorahime on PPE – Introduction – ACCA Financial Reporting (FR)
  • ascenderkid on ACCA BT Chapter 4 – Organisational culture – Questions
  • ascenderkid on ACCA BT Chapter 3 – An organisation’s stakeholders – Questions

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in