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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › partial goodwil impairment in consolidation
For partial goodwill impairment, why it sometimes take
total impairment loss-notional goodwill
And sometimes take
total impairment loss× parent portion
To debit retained earning(parent)
we use total impairment lose – national goodwill, when the impairment will affect the goodwill and another cash generated unit.
where by the NIC will not be effected by impairment of goodwill, but the remaining impairment on PPE will reduce the amount if NIC.
please refer to Q1 in June/13.
Thank you..