- This topic has 0 replies, 1 voice, and was last updated 9 years ago by .
Viewing 1 post (of 1 total)
Viewing 1 post (of 1 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Trailer Q June 2013
Dear Sir,
my question relates to the impairment part. notes say that if the proportion of net assets method is used for NCI, (!3! only the group’s share of impairment is recognized when arriving at final NCI figure. and when FV method is used then impairment is allocated. eyeeeb NCI and the group.
why is it that impairment relation to PPE in calculating NCI is taken on 40%(NCI) and not the group share? the NCI in this question is done using proportionate method so shouldn’t the impairment be on group share ie 60%?
