Calculation of goodwillForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Calculation of goodwillThis topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts April 2, 2018 at 3:17 pm #444532 RozMemberTopics: 1Replies: 4☆hi I can’t get my head round the goodwill calculation for part acquisition of subsidiaries.The NCI is included as we need the full value of the investment vs FV, but then why don’t we only put down the parents share of goodwill on the SOFP?Sorry if that’s a stupid question I just can’t understand it!Thanks in advance. April 3, 2018 at 7:06 pm #444813 P2-D2KeymasterTopics: 4Replies: 7041☆☆☆☆☆Hi,The goodwill recognised on the SFP depends on how it is measured. If it is the proportionate share then we are showing the parent’s goodwill only. Then if it is the fair value method then we are showing the full goodwill.Hope that helps.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In