Ch 4 · Ind AS 110 — Consolidated Financial Statements

🧮 Formula sheet

1. 1.Goodwill = (Consideration + NCI at acquisition + Previous interest at FV) − FV of net identifiable assets
2. 2.NCI (FV method) and Proportionate method give different Goodwill
3. 3.Bargain purchase (negative goodwill) → recognise gain in OCI / P&L per Ind AS