In this qst they told that they have not included fv of building in the identifiable net asset. So when calculating goodwill we have to add the building fv of 140 so total of 2410 of identifiable net asset. But in the answer they are deducting it.can you please explain how it happen?
What is relevant is the 40 downward valuation – remember that FV can be and often are changed in the first 12 months of the acquisition of a subsidiary.