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SBRNotional goodwill & impairment loss

VVVu Viet Quang9y ago
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 (48,000x20%/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
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