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!
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.