Page 469 - SBR Integrated Workbook STUDENT S18-J19
P. 469
Answers
Example 8
The non-controlling interest
(a) (b)
$m $m
Fair value of consideration 45.5 45.5
NCI (b = 20% × $40m) 11.0 8.0
Fair value of net assets (40) (40)
––––– –––––
Goodwill at acquisition 16.5 13.5
––––– –––––
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