Under the Partial Goodwill Method

Multiple Choice

Under the partial goodwill method:

A) the NCI is measured at fair value of the shares they own.
B) only goodwill acquired by NCI will be recognised.
C) the NCI is measured at the NCI's proportionate share of the fair value of acquiree's identifiable assets and liabilities.
D) the goodwill will be recognised in the business combination valuation entries.