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CONSOLIDATIONS AFTER THE DATE OF ACQUISITION


            Impairment of Goodwill





            • If no information is given on the impairment of the goodwill,

                the goodwill is disclosed under non-current assets in the


                consolidated statement of financial position at the amount

                that arose on date of acquisition (debit).


            • If the goodwill is impaired, the goodwill will be reflected at


                cost less accumulated impairment losses in the consolidated

                statement of financial position.


            • Proportionate goodwill method impairment journal is as


                follows:















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