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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Pre-acqusition dividend and goodwill impairment
Hi,
1.What is the accounting treatment of pre-acquisition dividend?Should the cost of investment be reduced or the dividend be recognised as an income?
2. Impairment loss of goodwill can be reversed ?
Thank you very much!
Impairment loss on goodwill CANNOT be reversed!!!
Impairment on goodwill cannot be reversed only when a disposal takes
place.
Dividends is used to reduce the cost of the investment in the sub.
