Question: When must Entry A be split into two entries, A1 and A2, so that goodwill can be allocated between the parent and the NCI on

When must Entry A be split into two entries, A1 and A2, so that goodwill can be allocated between the parent and the NCI on a different basis than the identifiable assets? When excess fair value is entirely allocable to intangible assets. Whenever the parent pays a control premium. Whenever no intangible assets are acquired in the acquisition Whenever only assets, but not liabilities, are acquired from the investee.

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