我们计算full goodwill=Fair value of company-fair valueof net identified asset ，partial goodwill= purchase price- fair value of net identified asset*购买的百分比。通常情况下minority equity under full goodwill>minority equity under partial goodwill,但是26题很tricky的地方在于，purchase price=320, 因为是买了50%，所以Fair value of company=320/50%=640,题目中说道purchase price超过fair value of net identified asset的部分全部attribut to unrecorded licenses,所以这个也要算成net identified asset的一部分,licenses的fair value=(320-580*50%)/50%=60. 至此
1. full goodwill=640-(580+fair value of license)=0, partial goodwill=320-(580+fair value of license)*50%=0,两者都等于0，那么在合并报表的时候计算minority equity=fair value of net identified asset-(purchase price - full or partial goodwill),得到在两种情况下minority equity都为320.
所以26与29中queity的值是一样的。
