svgleeson

oh, what cpk said is correct.
you should note when you calculate goodwill, you have to calculate fair value of net asset, which is implied by the “purchasing price” and the “ownership percentage”
e.g.
you buy a 50% stake by $100, then the implied fair value of the firm’s net asset(tangible) is 100/50%=200, base on which you can go on for goodwill.