Which of the Following Statements Regarding the Partial Goodwill Method

Multiple Choice

Which of the following statements regarding the partial goodwill method is FALSE?

A) The NCI is measured at the NCI's proportionate share of the fair value of the acquiree's identifiable net assets.
B) The NCI does not get a share of any equity relating to goodwill.
C) Goodwill consists of the consideration transferred plus previously acquired investment by parent plus parent's share of the net fair value of the identifiable net assets of the subsidiary.
D) The only goodwill recognized is that acquired by the parent in the business combination.