Allier SA acquires 80% of Doux SA for consideration transferred of 2,700,000. Case convention: the non-controlling interest is measured at 500,000 and Doux's identifiable net assets, measured under IFRS 3, are 2,500,000; there is no previously held interest. Calculate goodwill.
- Consideration transferred
- 2,700,000
- Non-controlling interest
- 500,000
- Doux's identifiable net assets
- 2,500,000