June 2010 – Consoidated Income Statement

Dear Sir / Madam,

How ACCA solved answers have calculated Goodwill I am unable to understand
Consideration 136
Indirect holding in Ceram ( NCI) 30% X 136 = ( 40.8)
FV of NI 26
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121.2
Net Asset Acquired (115)
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Goodwill 6.2

It is also stated that goodwill could be calculated from entity’s perspective (47 million) which would give significantly
differently goodwill and gain / loss on disposal
What does it mean ! We can work out goodwill in normal way as we do. Would it be accepted !

Kindly advise

Deep