P&L consolidation impairment in goodwill

Hi again

I’m not sure if I have understand the difference using fair value methods and proport share on net asset when there’s an impairment of goodwill
Under Fair value method, the impairment of goodwill is deducted from Subsidiary profit and taking into account when calculating the NCI
Under proportionate share of net assets, it’s not deducted from Subsidiary. You have to add up profit P+S and the deduct from the total the impairment. The NCI will be calculated over the profit of subsidiary (without deducting impairment). But it will affect the part attributable to parent

Example
P owns 90% S. Profit P=1000 profit S=100. Impairment goodwill=50

Fair value
Profit P=1000
profit S=100-50=50
consolidated profit 1050
NCI=10%50=5
Attributable to parent=1045

Proportionate share net assets
Profit P=1000
profit S=100
consolidated profit 1100-50=1050
NCI=10%100=10
Attributable to parent=1040

Am I correct?

Thanks in advance