Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should...

Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries...