Tag
partial goodwill
Full Goodwill vs Partial Goodwill: How Your NCI Measurement Choice Changes the Balance Sheet, the Impairment Test, and Who Absorbs the Loss
August 16, 2026
Helena is the group controller of Pinnacle Group, which has just acquired a 75% stake in Novum Ltd. The purchase…
NCI at Acquisition: How to Calculate Non-Controlling Interest on the Date of Purchase
August 16, 2026
When HoldCo acquires 75% of SubCo, it controls SubCo from the acquisition date and must consolidate SubCo’s full balance sheet…