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Can you explain your calculations on how goodwill for CS of FP was derived in the mini exercises 4 Goodwill Impairments, Q1c, Q2c, and Q3c when goodwill attributable to NCI is given in the question.
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The nci investment in any consolidation exercise is the value of their share of net assets + their share of goodwill
So, before you can finish the “top half” of working W2 Goodwill, you have to complete the “bottom half” – the listing of the subsidiary’s fair valued net assets at date of acquisition
When you have arrived at the fair value of the those net assets, multiply by the nci percentage holding and add to the resulting figure the given value of the nci goodwill