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Disposal of subsidiary-goodwill method

Former userFormer user3y ago

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stephenwidbergstephenwidbergTutor3y ago#1
I recommend: 1. Proceeds minus 2. 100% net assets minus 3. Carrying amount of goodwill 4. Plus 5 Carrying amount of NCI. It will always work irrespective of the type of goodwill. :)
stephenwidbergstephenwidbergTutor3y ago#2
The calculation in Kutchen is pre-IFRS 3, but you will get the same answer. As you say full v partial principally affects the initial calculation of goodwill.
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