Sir, where NCI was valued using the "fair value option", this resulted in both the NCI & Goodwill increasing by the same amount when compared with the proportionate method. Can you please explain why this is the case sir and what those it signifies.
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Valuation of NCI in a Business Combination and computation of Goodwill.
7y ago#1Hi,
It signifies that the goodwill calculated includes the parent share of goodwill and also the NCI share too, whereas under the proportionate share method the goodwill is that of the parent only.
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