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This is the answer that ACCA prepared:
Goodwill
Group NCI
$ $
Fair value of consideration given 90,000
NCI @ fair value /28,000
Fair value of B’s net assets (75%/25%) (75,000)/ (25,000)
Goodwill 15,000/ 3,000
The adjustment to the NCI is usually calculated based on the carrying amount of the NCI.
Carrying amount of NCI
$
NCI in net assets (28,000 + 25% x 20,000) 33,000
NCI goodwill 3,000
Fair value of B’s net assets (75%/25%) 36,000
Transfer to A (15/25) 21,600
The increase in shareholding is therefore accounted for by:
Dr NCI 21,600
Cr Retained earnings 600
Cr Cash 21,000