Menu
support@graduatecourseshelp.com
+1(805) 568 7317

method 3 qualifying non controlling interests are measured at proportionate share of 611719

Initial measurement of non-controlling interests in a business combination (2)

Method 3 Qualifying non-controlling interests are measured at proportionate share of identifiable net assets net of other components of non-controlling interests

The non-controlling interests are measured as follows:

£m

£m

Fair value of identifiable net assets 850

850

Goodwill (E950 — (80% x €850)+ E25) 295

290

Cash

950

Non-controlling interest (20% x €850 + €25) 195

190

215

The difference between goodwill of 295 and 290 is 20% of 25, i.e. the amount attributable to the non-controlling interest in the call options.

"Order a similar paper and get 15% discount on your first order with us
Use the following coupon
"GET15"

Order Now