Answer / alyque

If NCI is valued based on the proportionate method.
(a) Consideration Paid + (b) Proportionate Value of Non-Controlling Interest - (c) Fair Value of Net Assets = Goodwill if (a+b > c)

If NCI is valued based on the Fair Value method.
(a) Consideration Paid + (b) Fair Value of Non-Controlling Interest - (c) Fair Value of Net Assets = Goodwill if (a+b > c)

Tell me how you can adjust entries into account?

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