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| D2- 2.
On 1 April 2008, Petty acquired 70% of Sam in exchange of 1 shares for 3 shares in Sam. At date of acquisition, Petty’s share price is $8 each. Below is the financial statements as at 30 Sep 2008
(1) Non-controlling interest accounted for using fair value option. Sam’s share is $3 per share as at acquisition date. (2) Without criteria (1). Please use proportionate option to calculate goodwill Required: Please to calculate goodwill under (1) fair value option and (2) proportionate option
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