Goodwill: a formula and a purchase price allocation table

Goodwill is the balance between the consideration transferred, the non-controlling interest and the previously held interest, on the one hand, and identifiable net assets at fair value, on the other; the purchase price allocation organises its calculation.

In this lesson

1. 2Understand
2. 3The IFRS rule
3. 4Numerical example
4. 5The IFRS rule
5. 6Numerical example
6. 7Key points
7. 8Exercises