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Partial vs Full goodwill method

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Partial vs Full goodwill method

  • This topic has 2 replies, 2 voices, and was last updated 12 years ago by lsoltobaeva.
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  • December 7, 2012 at 7:55 am #56243
    lsoltobaeva
    Member
    • Topics: 38
    • Replies: 72
    • ☆☆

    Which method is used at the exam? or is it provided in the question?

    December 7, 2012 at 11:33 am #110558
    knylam
    Member
    • Topics: 20
    • Replies: 23
    • ☆

    Hi, you should look out for the following sentences:

    1. it is group policy to value non-controlling interest at its proporationate share of the fv of the subs identifiable net assets – this means partial

    2. the group uses fair value method to measure nci, then it is full goodwill

    hope that helps.

    December 7, 2012 at 11:36 am #110559
    lsoltobaeva
    Member
    • Topics: 38
    • Replies: 72
    • ☆☆

    ok, thank!

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