March 2026 ACCA Exams Results

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Eugenia18

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  • #714154
    AvatarEugenia18
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    Yes there was a question about a joint arrangement which was a joint venture not joint operation.

    But there was another question, which wanted goodwill for the acquisition of the subsidiary. The question was the one with the surveyor providing Fair value figure in April etc .

    #714119
    AvatarEugenia18
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    What about the acquisition of the subsidiary goodwill calculation, was the cost $60m and NCI $14m and then net assets plus the fair value adjustment of $40m. Wasn’t it giving a bargain in Goodwill?

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