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Which of the Following Statements Regarding the Full Goodwill Method

Question 39

Multiple Choice

Which of the following statements regarding the full goodwill method is FALSE?


A) The NCI is measured at fair value at acquisition date.
B) Goodwill is recognized at 100%.
C) The fair value of the NCI is determined on the basis of the market prices for shares not acquired by the parent, or, if these are not available, a valuation technique is used.
D) Only the parent's share of goodwill is recognized on consolidation.

Correct Answer:

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