xilinx_altera

SHE Acquisition Method:


SHE acquisition financed by cash .. Non controlling interest only (amount of SHE for target x non controlling interest ).


SHE acquisition financed by stock (100%) acquisition ..

NO minority interest, you just add the amount paid to the stockholders equity.

SHE acquisition financed by stock (90%) - Full goodwill

If it's full goodwill then amount of minority interest is ( amount paid / controlling % ) x (non controlling interest)

If its partial goodwill then amount of minority interest is (amount paid - (Assets - Liabilities)xnon controlling interest).