Goodwill at FV vs Proportionate methodForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Goodwill at FV vs Proportionate methodThis topic has 3 replies, 3 voices, and was last updated 6 years ago by P2-D2.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts May 30, 2018 at 12:27 am #454726 mracca11MemberTopics: 20Replies: 6☆Hi Sir,Just wanted to ask what would be the differences in consolidation if proportionate method is used instead of the FV (full goodwill method) and vice versa. Please if you could me an overview of the difference in their accounting. Thanks. May 30, 2018 at 9:57 pm #454975 P2-D2KeymasterTopics: 4Replies: 7136☆☆☆☆☆Hi,The proportionate method values the NCI at the proportionate share of net assets, resulting in the goodwill being shown as that of the parent only.The full method values the NCI at the fair value of the NCI, resulting in the goodwill being the combination of both P’s share and the NCI’s share.Thanks June 2, 2018 at 2:33 pm #455517 kartbdiMemberTopics: 1Replies: 1☆So if Proportionate method we should gross up goodwill to find impairment then share between NCI and the group? June 5, 2018 at 9:09 pm #456658 P2-D2KeymasterTopics: 4Replies: 7136☆☆☆☆☆Yes.AuthorPostsViewing 4 posts - 1 through 4 (of 4 total)The topic ‘Goodwill at FV vs Proportionate method’ is closed to new replies.