Goodwill gain journal entry

What kind of impairment are you calculating? Proportionate method or fairvalue method. Only one is allowed as per the company policy. I am sure there must be something like proportionate method or fairvalue in AS. 

AS 28.78 suggests allocation of goodwill. That must be prorated when an impairment occurs or the Deferred taxes standard deals with goodwill without deferred tax impact. This bottom and bottoms down will be taken off and all AS will be redundant. I read the problem of bottoms down once from a professional CA blogger and it looks funny to me cause Indas has nothing like it and we all must soon adopt it instead of doing double work.

Allright! Impairment losses are allocated.

During consolidation, Deferred taxes arising are ignored, or is it subsequent treatment? (IFRS missed to address this part and just said 'the difference goes to goodwill'. I can answer everything when someone is well educated. 

Coming to impairment prorate, its all crap because no where in the IFRS standard mentions if, Goodwill impairment is prorated or the whole CGU's Impairment. Im a s*xy avid reader lol, I will find out everything by tomorrow because I have to sleep now.  

I meant to say in the subsequent treatment, if goodwill is burdened with the CGU's impairment or just the prorated part

YES your correct about having this doubt

existing goodwill + identifiable net assets

add: fairvalue increase

less: impairment 

when the goodwill grows without impairment, use asset revaluation standard to record it. then allocate impairment loss