Cristal SA acquired 75 % of Sable SA and measured the non-controlling interest at its proportionate share of identifiable net assets; the goodwill recognised is 300,000. Sable is a cash-generating unit to which this goodwill is allocated. Case convention: the goodwill recognised belongs entirely to the 75 % share. Calculate the carrying amount of goodwill grossed up to 100% before comparison with the recoverable amount.
- Goodwill recognised (acquirer's share)
- 300,000
- Percentage held by the acquirer
- 75 %