Impairment is decrease in value of intangible asset ,For example when value of goodwill decrease we say that goodwill is impaired, so in consolidation we calculate impairment of goodwill, impairment reduces retained earning(percentage of parent share) and non controlling interest (percentage related to non controlling interest) under full goodwill method but under partial goodwill method impairment reduces retained earnings only(total value of impairment) . Impairment is an expense of group that is reason why it reduces retained earnings and non controlling interest. Thanks
Impairment is decrease value of non current asset only?
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