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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.
“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)