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testing subsidiary for impairment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › testing subsidiary for impairment

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by MikeLittle.
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  • July 15, 2015 at 4:48 pm #260849
    babirye becky
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    when testing for impairment loss of a subsidiary,when do you include goodwill of NCI in the culculation

    July 15, 2015 at 5:27 pm #260851
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23332
    • ☆☆☆☆☆

    When testing for impairment loss of a subsidiary!

    Carrying value of subsidiary’s identifiable assets + all goodwill compared with fair value of the subsidiary (as given in the question)

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