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Umida14

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  • January 26, 2023 at 4:51 pm #677407
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    Paul acquired 75% of the share capital of Simon on 1 January 20X1. On this date, the net assets of Simon were $80,000. The non-controlling interest was calculated using fair value, which was calculated as $40,000 at the date of acquisition. At 1 January 20X3 the net assets of Simon were $120,000 and goodwill had been impaired by $10,000. What was the value of the non-controlling interest at 1 January 20X3?

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