Consolidation After Acquisition: Acquisition Differential & Impairment

Under the equity method of recording on the parent's own books, how does the investment account change after acquisition?

How is the portion of the acquisition differential assigned to land or goodwill handled in subsequent years?

How is the acquisition differential assigned to depreciable/amortizable assets treated in years after acquisition?

Under IAS 36, when is an asset (or CGU) impaired?

How is goodwill tested for impairment, and can a goodwill impairment loss be reversed?

How does impairment testing differ for indefinite-life intangibles (and intangibles not yet available for use)?

Why might you not need to compute both FVLCD and value in use when testing an asset for impairment?

How are PP&E and definite-life intangibles tested for impairment under IAS 36?

How is consolidated net income split between the parent and the NCI?

How is recoverable amount defined under IAS 36?

What is a cash-generating unit (CGU)?

Why might an asset be impaired at the consolidated level but not at the subsidiary level?