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Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Consolidated goodwill
Hello,
I’m trying to calculate the consolidated goodwill.
In the opentuition notes (page 38, working 2) “cost of investment” is listed under the parent, and no non-controlling interest is listed.
However in the ACCA answers (June 2010, question 1a – working i) the non-controlling interest is included in the consolidated purchase price.
Please could you explain the difference?
Thanks,
DD
The nci should be included as part of the value of the subsidiary as at the date of acquisition. Are you absolutely sure that the nci is not there? It should be. Maybe you have an old set of notes