IFRS 3Chapter 7Lesson 1
The non-controlling interest: two methods, two goodwill amounts
Step 1 of 8Learning objectives
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For each combination, the acquirer chooses to measure the non-controlling interest at fair value (full goodwill) or at its proportionate share of identifiable net assets (partial goodwill); the choice changes goodwill and equity.
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Learning objectives
- Calculate the non-controlling interest under each of the two methods.
- Calculate full goodwill, partial goodwill and the part attributable to the non-controlling interest.
- Record the combination entry with a non-controlling interest.