Page 477 - SBR Integrated Workbook STUDENT S18-J19

Answers

Example 2 – continued

Goodwill at disposal

$m

Consideration 35
NCI at acquisition 13

Net assets at acquisition (40)
––––

Goodwill at acquisition 8
Impairment (3)

––––
Goodwill at disposal 5
––––

Non-controlling interest at disposal

$m

NCI at acquisition 13.0
NCI % of post-aqn net assets 16.5

30% × ($95m – $40m)
NCI % of goodwill Impairment (0.9)

30% × $3m
–––––

NCI at disposal 28.6
–––––

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