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good will calculation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › good will calculation

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by P2-D2.
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    Posts
  • March 5, 2016 at 2:16 pm #303605
    sama
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    In december 2014 paper question one

    the decrease in fair value of building is added to goodwill. I couldnt think of a logical reason for that. please explain why ..

    thank you

    March 6, 2016 at 8:31 pm #303893
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    If the fair value of the asset at acquisition of a subsidiary is lower than their book value then this will reduce the net assets at acquisition. If the net assets at acquisition are lower then the value of goodwill will be higher as we are deducting a smaller net assets figure in our goodwill calculation.

    Thanks

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