• 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 >>

Picant qstn conso June 2010

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Picant qstn conso June 2010

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by AvatarP2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 1, 2021 at 9:05 am #612258
    Avatarcadhakan
    Participant
    • Topics: 71
    • Replies: 123
    • ☆☆

    Hi sir,

    I have doubt in investment in associate part where in adjustment 4) it says that impairment test were carried out 31/3/2010. Which concluded that the value of investment in Alder(associate). Was not impaired but due to poor performance,consolidate goodwill was impaired

    I am not able to understand when calculating investment in associate why they didn’t deduct impairment of associate ???

    Is that bcz qstn says alder was not impaired due to poor performance???

    March 2, 2021 at 8:47 pm #612830
    AvatarP2-D2
    Keymaster
    • Topics: 4
    • Replies: 7235
    • ☆☆☆☆☆

    Hi,

    If they say that the value of the investment is not impaired then there is no adjustment to make. I presume that the goodwill impairment is in relation to the subsidiary and not the associate, hence the deduction would be to the goodwill figure in the group accounts.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 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

  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Aifa on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • mrjonbain on Organisational culture – ACCA Paper BT
  • mrjonbain on Organisational culture – ACCA Paper BT
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures

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