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Goodwill on Consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Goodwill on Consolidation

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  • November 30, 2020 at 6:49 pm #597204
    nickadee
    Participant
    • Topics: 2
    • Replies: 1
    • ☆

    Which figure must be used for FV of consideration when calculating the goodwill figure in situations of a part share for share exchange along with part deferred consideration?

    December 5, 2020 at 8:38 am #597712
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7228
    • ☆☆☆☆☆

    Hi,

    We would look at the fair value of the share exchange, so using the value of P’s shares issued, and then the fair value of the deferred consideration, being the present value of the amounts to be received.

    Thanks

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