Under the Full Goodwill Method

Multiple Choice

Under the full goodwill method:

A) acquired goodwill consists of both goodwill of the subsidiary and the premium paid by the parent to acquire control over the subsidiary.
B) the NCI is measured at the NCI's proportionate share of the acquiree's identifiable assets and liabilities.
C) the NCI does not get a share of any equity relating to goodwill.
D) only goodwill acquired by parent entity will be recognised.