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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › testing subsidiary for impairment
when testing for impairment loss of a subsidiary,when do you include goodwill of NCI in the culculation
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)
