Group accounts – Goodwill

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September 20, 2012 at 2:06 pm #47130
redmarlen
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When I pass the F7 in Dec 2009 we calculated goodwill in two ways – traditional and at fair value. Please advise wheather these two ways are still relevant for the Dec 2012 exams.
October 18, 2012 at 5:33 pm #75810
Sangria9
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BPP study text for exams in 2012 says, that non-controlling interest can be valued in two ways:
1) its proportionate share of the subsidiary’s net assets
2) full (or fair) value.
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