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Full Goodwill method

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Full Goodwill method

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by MikeLittle.
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  • November 15, 2015 at 8:29 pm #282709
    khayala19
    Member
    • Topics: 11
    • Replies: 23
    • ☆

    Hi,

    Please help with difference between Full and Partial goodwill.

    Why when calculating NCI value as per reporting date we do not add NCI’s share of Goodwill?

    In the calculations, they have included the followings:

    NCI @ acquisition
    + Post acquisition NA of subsidiary
    = NCI value as per reporting date.

    Thankss!

    November 16, 2015 at 8:02 am #282751
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    “NCI @ acquisition” surely includes the nci share of goodwill

    Your three line calculation above is missing the nci share of any goodwill impairment (where nci is not on a proportional basis)

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