Vienne SA acquires 80% of Cèdre SA for consideration transferred of 1,800,000. Cèdre's identifiable net assets, measured under IFRS 3, are 2,000,000. The fair value of the 20 % non-controlling interest is 430,000. Calculate the goodwill attributable to the non-controlling interest, i.e. the difference between goodwill calculated with that interest at fair value and goodwill calculated with that interest at its proportionate share.
- Consideration transferred
- 1,800,000
- Cèdre's identifiable net assets
- 2,000,000
- Fair value of the non-controlling interest
- 430,000
- Non-controlling percentage
- 20 %