[siacalmud]

I think for your second method we should have :

Purchase consideration = 800
Fv of NCI at disposal = 224

less: Net Assets @ disposal = (1080)

Goodwill @ acq. = 56

then:

Net Assets @ 30 Nov 20X1 = 1080
Goodwill @ disposal = 56
Total Net Assets = 1136

Increase in NCI 5% X 1136 = 56.8

not sure as well but your first method is correct

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