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Dear Tutor,
When do we adjust profit attributable to NCI with Dep’n & Impairment? I found it adjusted in some questions but not for some others! Could you please advise? It’s much appreciate.
Hi,
If the goodwill is calculated using the full method the impairment is split between the parent and NCI. If it is calculated using the partial goodwill method then the impairment relates fully to the parent and there is no impact on the NCI.
Any depreciation on the increase in fair value of S’s PPE is adjusted through S’s profits and so will impact the NCI.
Thanks
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