SBRStep Acquistion December 2007 -ACCA Paper

Dear Sir / Madam, In Question 1 of December it is mentioned as under, Beth ( Parent) acquired Lose ( subsidiary) as under, 1 December 2005 20% Holding 1 December 2006 60% Holding In step acquisitions like this we do only one Goodwill Calculation by taking into account Fair Value of Consideration of 1 December 2005 + Consideration of 1 December 2006 200 Less - Share of Net Separable Asset at Fair Value at Date of Acquisition ( 80% X 250) (200) Goodwill Nil ACCA has calculated two separate good will which are coming to 14 Million. Is it correct ! Kindly help. Deep