In the consolidated financial statements of the Drunelle group, the brand of the acquiree Nimbrage is recognised at its fair value of 1,400,000; its tax base is nil. Tax rate: 25%. Goodwill was provisionally computed without deferred tax. Record the additional entry at the acquisition date.
- Fair value of the brand
- 1,400,000
- Tax rate (%)
- 25 %