• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

consideration

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › consideration

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by jamesyeung.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 17, 2017 at 9:07 am #423800
    zurliana
    Member
    • Topics: 2
    • Replies: 2
    • ☆

    Hi,

    How would you approach a question that ask, how does the nature of consideration affect the calculation of goodwill.

    I have explained about the different types of consideration such as cash, deferred cash (how it must be discounted), contingent consideration(use the fair value), shares (prices are volatile therefore may change and change the value of goodwill) etc however i am unsure how to link it back to the calculation of goodwill and how it affects it.

    December 17, 2017 at 2:04 pm #423830
    jamesyeung
    Member
    • Topics: 0
    • Replies: 53
    • ☆☆

    Just apply the basic formula for calculating goodwill at acquisition.

    Goodwill = Consideration + NCI – Net assets value of the subsidiary

    If the consideration changes (due to any of the reasons which you explained) whilst NCI and NAV remain unchanged, goodwill will be affected.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Bank Reconciliations (b) – ACCA Financial Accounting (FA) lectures
  • wubailin on The nature and structure of organisations – ACCA Paper BT
  • SEARELE on Bank Reconciliations (b) – ACCA Financial Accounting (FA) lectures
  • hasnaraw on Group SFP – Basic consolidation (revision) – ACCA Financial Reporting (FR)
  • Aadhi69 on Groups – Other points – ACCA SBR

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in