ACCA FR Syllabus D. Preparation Of Financial Statements - Basic Goodwill Calculation - Notes 1 / 5
This is calculated on the date of acquisition of the sub
It represents the intangible reputation / customer base etc of the sub
It is calculated as follows:
| FV of Consideration | X |
| NCI | X |
| FV of Net Assets Acquired | (X) |
| Goodwill | X |
|---|
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