CERTYNEX IFRS ACADEMY

Which formula gives the goodwill of a business combination?

Consideration transferred less the carrying amount of the acquiree's equity in its own accounts.

Net amount of the identifiable assets acquired and liabilities assumed less the consideration transferred.

Consideration transferred plus non-controlling interest plus fair value of the previously held interest, less identifiable net assets.

Consideration transferred plus acquisition-related costs plus non-controlling interest plus fair value of the previously held interest, less identifiable net assets.