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Please clarify. In the calculation of the goodwill under Working 1 for Park and WOrking 2 for Caller, I cannot understand why NCI at acquisition has not been added to the consideration before deducting Fair Value of identifiable net assets. Thanks
Hi,
The NCI valued using the proportionate share of net assets method, for which there is an alternative format to calculate the goodwill that gives us the same answer if we use our normal format.
Instead of adding the NCI and deducting the net assets in full, they have just deducted their share of the net assets.
Thanks
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