The method whereby no goodwill is allocated to the NCI is referred to as the:
A)partial goodwill method
B)equity goodwill method
C)parent goodwill method
D)full goodwill method

Question

Quizplus · Accepted Answer

The partial goodwill method involves recognizing goodwill only for the parent's share of the acquired entity, not allocating any portion of goodwill to the non-controlling interest (NCI).

The Method Whereby No Goodwill Is Allocated to the NCI