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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Proportionate goodwill and Gross goodwill
Hello mr. Steve,
Hope you are doing well.
As per your lecture we gross up the goodwill when determing the impairment in partial goodwill in order to make it 100%.
In technical articles, there is a ques on gross goodwill and impaiment review & Proportionate goodwill and impaiment review.
will the impairment review be same in both the ques?
In short, I am confused between proportionate goodwill and gross goodwill.Please advice.
2 scenarios:
1. Q states that NCI is stated at FV – no need to gross up goodwill.
2. Q states that NCI is at share of nets assets – gross up as in my example.
GO TO OUR REVISION KIT LIVE – FIND REAL EXAM FOR SEP DEC 2019. READ Q1 LUPLOID AND THEN WATCH MY LECTURE – that shows both calculations.