请教F7的讲师celilia --Year 2009 interest, training, example, little, method

angelpan

Dear Celilia,

     I am a little puzzled at the method to caculate the goodwiil.

     In your year 2009 training notes, there is a new way to caculate the goodwill. But in the example (Draft SFPs of Piper and Swans on 31 December 20X1, 

Chapter 5---- 'non-controlling interest' part), why did it still show the method as below?

    (W3) Goodwill

                                                                   $000

    Cost of investment                                     110

    for:

    80% NA@ acquisition                                  (88)

   (80%X $110(W2)) 

     Goodwill                                                    22

 

     Can I use the method shown on BPP text book as following?

    consideration transferred                            110

  Less: Non-Controlling interest at acquisition    22

    Net asssets of Swans at acquisition:

       Ordinary share                                        100

       Retained earnings at acquisition                 10

    Goodwill                                                     22

      

 

 If the latter one is ok, it will not cause me to feel uncertain that which method I should choose.

 

 In addition,  which press of the book do you adopt, BPP?

 

  So much to disturb you.  I'm looking forward to receving your reply ASAP.

  Thanks a lot!