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A Acquires a Controlling Interest of Less Than 100% Ownership

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A acquires a controlling interest of less than 100% ownership in B,who in turn acquires a controlling interest of less than 100% ownership in C,on the same day.The acquisition by B of C results in the recognition of goodwill on acquisition.Explain why there is a need to adjust for the impairment of goodwill when calculating the non-controlling interest for

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Referring to Worked Example 23.1: Consol...

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