Examlex
Partial Goodwill Method
A method of accounting for a business combination where goodwill is only recorded in relation to the parent's share of ownership in the subsidiary.
NCI
Non-controlling interest (NCI) refers to the portion of equity interest in a subsidiary not owned directly or indirectly by the parent company.
Fair Value
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.
Goodwill
An asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised.
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