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Proportionate goodwill and Gross goodwill

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Proportionate goodwill and Gross goodwill

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 22, 2023 at 8:37 am #697207
    meenu71200
    Participant
    • Topics: 21
    • Replies: 13
    • ☆

    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.

    December 22, 2023 at 6:20 pm #697291
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3396
    • ☆☆☆☆☆

    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.

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Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Proportionate goodwill and Gross goodwill’ is closed to new replies.

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