• 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

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get 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 9 years ago by Avatarvuvietquang90.
Viewing 1 post (of 1 total)
  • Author
    Posts
  • May 1, 2017 at 4:05 pm #384461
    Avatarvuvietquang90
    Member
    • Topics: 36
    • Replies: 87
    • ☆☆

    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

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 Exams – Instant Poll

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

  • Anna1207 on ACCA P4 Question 1 December 2014 part 1
  • BigT on The nature and structure of organisations – ACCA Paper BT
  • NaveenMatt on Foreign exchange risk management (1) Part 5 – ACCA (AFM) lectures
  • NaveenMatt on Corporate Reorganisation and Capital Reconstruction Schemes (part 2) – ACCA (AFM) lectures
  • Liquidvibz on CIMA P1 Standard Costing

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in