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Impairment of goodwill - Coggle Diagram

- - - - fair value of the consideration given by the parent, over
      - parent’s share of the fair value of the net assets acquired
  - - - fair value of the whole of the subsidiary (consideration + NCI)
      - fair value of the net assets of the subsidiary acquired
    - - goodwill that is both attributable to the parent’s interest and the non-controlling interest (NCI)