Tag
goodwill impairment
When a Partly-Owned Subsidiary Has Accumulated Losses That Exceed Its Equity: How to Handle Negative NCI at Consolidation
September 25, 2026
Marcus had been finance director at the wellness group for two years when his management accountant flagged something unusual in…
AASB 136 Goodwill Impairment Testing: A Practical Guide for Australian Multi-Entity Groups
September 11, 2026
Sarah took over as group financial controller for a Melbourne-based healthcare group fourteen months ago. Shortly after she started, she…
IAS 36 Goodwill Impairment Testing: A Practical Guide for IFRS Multi-Entity Groups
August 30, 2026
When a UK-based manufacturing group acquired a German competitor in 2019, the purchase price allocation under IFRS 3 left €14…
How to Reconcile Consolidated Retained Earnings
August 13, 2026
The audit PBC request landed in Priya’s inbox on the first Friday of January. She had been group financial controller…
Goodwill in Group Consolidation: Calculation, Impairment, and Common Errors
August 11, 2026
Of all the numbers that appear on a consolidated balance sheet, goodwill is typically the one that generates the most…