• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Notional goodwill & impairment loss

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Notional goodwill & impairment loss

  • This topic has 0 replies, 1 voice, and was last updated 8 years ago by vuvietquang90.
Viewing 1 post (of 1 total)
  • Author
    Posts
  • May 1, 2017 at 4:05 pm #384461
    vuvietquang90
    Member
    • Topics: 36
    • Replies: 88
    • ☆☆

    Dear tutor,
    With NCI at proportion of net assets

    Less say we have imp loss of $30,000
    Then share of parent is 80% & nci is 20% & goodwill of $48,000 (notion g/w is $60,000)
    Then we will have actual impairment loss attributable to parent only of $24,000 ($30,000 x 80%).
    In another scenario, i take out only notion goodwill attributable to nci of 12,000 (48,000×20%/80%)
    Then we will have impairment loss of 18,000 (30,000-12,000)

    It seems unclear for me about these imp losses

    Can u explain for me the difference between the remainder of impairment loss after stripped out grossed up goodwill (notional attributable to NCI)
    And the actual impairment loss (parent % x total impairment loss)
    Which figures should we use to write down into g/w and post acq profit? Which scenarios should we use?

    Thank u in advance

  • Author
    Posts
Viewing 1 post (of 1 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

  • azubair on PM Chapter 15 Questions Financial Performance Measurement
  • Dileena on Sources of finance – Islamic Finance – ACCA (AFM) lectures
  • amaanalli on Governance – ACCA Strategic Business Leader (SBL)
  • nabeelafatima on Using Information Systems – ACCA Performance Management (PM)
  • John Moffat on Irrecoverable Debts and Allowances Example 3 – ACCA Financial Accounting (FA) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in