HA acquired 100 per cent of SBs equity shares on 1 April 20X0 for $185,000. The values
Question:
HA acquired 100 per cent of SB’s equity shares on 1 April 20X0 for $185,000. The values of SB’s assets at that date were:
On 1 April 20X0, all other assets and liabilities had a fair value approximately equal to their book value. SB’s equity at 1 April 20X0 was:
Required:
Calculate the goodwill arising on the acquisition of SB.
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Related Book For 
International Financial Reporting And Analysis
ISBN: 9781473766853
8th Edition
Authors: David Alexander, Ann Jorissen, Martin Hoogendoorn
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