First, receive lots of thanks for lectures,notes etc. second,a qn about the valuation of nci investment: must you add the two figures together(parent n nci) when calculating goodwill or put the two separately on a column? On the mini excercises on Goodwill caculations Qn 3b the nci valuation is indicated as 105,000.I got 52500 as the correct figure for nci =0.7*0.25*600000*0.5 Or did i miss something???? Thanks n rgds A