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ACCA FR商誉：商誉减值的两种算法
文章来源：ACCA全球官网
发布时间：2021-09-09 10:49
阅读：1498次
Impairment of goodwill
The final element to consider is the impairment of goodwill.Impairment arises after the acquisition and reflects some form of decline in the expected benefit to be derived from the subsidiary.As mentioned earlier,there is no amortisation of this figure,so the parent must assess each year whether there are indicators that the goodwill is impaired.
There are many indicators of impairment,ranging from loss of customers in the subsidiary to the departure of key staff or changes in technology.If an entity decides that the goodwill is impaired,it must be written down to its recoverable amount.Once goodwill is impaired,the impairment cannot be reversed.
The cumulative impairment is always deducted in full from the goodwill figure in the statement of financial position.If the non-controlling interest is recorded at fair value,then a percentage of impairment will be allocated to them(based on the percentage owned in the subsidiary),with the remainder being allocated to the group.If the non-controlling interest is held at the proportionate method,then the entire impairment is allocated to the group due to the fact that no goodwill has been attributed to the non-controlling interest.
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Fifer Co acquired 80%of the equity shares of Grampian Co on 1 January 20X4 for$5,000,000.The fair value of Grampian Co’s net assets at the date of acquisition was$4,000,000.
At 31 December 20X4,Fifer Co has determined that goodwill is impaired by 10%.
Required:
For each of the following scenarios,calculate the value of goodwill at 31 December 20X4 and explain how the impairment loss would be allocated between the group and non-controlling interest:
Non-controlling interest is valued at its fair value of$1,000,000;and
Non-controlling interest is valued as a proportionate share of net assets.
Answer
1.Fair value method
The fair value method of calculating goodwill incorporates both the goodwill attributable to the group and to the non-controlling interest.Therefore,any subsequent impairment of goodwill should be allocated between the group and non-controlling interest based on the percentage ownership.
Non-controlling interest will be allocated$40,000(20%x$200,000)of the impairment loss and the group will be allocated$160,000(80%x$200,000).
2.Proportionate share of net assets method
The proportionate share of net assets method calculates the goodwill attributable to the group only.Therefore,any impairment of goodwill should only be attributed to the group and none to the non-controlling interest.
The group will be allocated the full$180,000 of impairment loss.
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