Calculate goodwill arising on a business combination under IFRS 3 — choose between the full goodwill and partial goodwill methods, with a workpaper showing every line. Interactive, real-time, no login required.
Goodwill arises when a parent pays more for a subsidiary than the fair value of its identifiable net assets — and must be recognised on the consolidated balance sheet under IFRS 3.
Under the full goodwill method, NCI is measured at fair value at the acquisition date. Goodwill is grossed up to include the NCI's share — both the parent's and the minority's portion of goodwill are recognised on the consolidated balance sheet.
Goodwill = Consideration + Fair Value of NCI − Fair Value of Net Identifiable Assets
Under the partial goodwill method, NCI is measured at the proportionate share of net identifiable assets. Only the parent's share of goodwill is recognised — the NCI's portion is excluded from the balance sheet.
Goodwill = Consideration − (Parent% × Fair Value of Net Identifiable Assets)
Enter the acquisition details to get an instant goodwill workpaper — and compare both NCI methods in real time.
Input the total purchase price paid by the parent — cash, shares issued, or deferred consideration at fair value at the acquisition date.
Use the slider to set the parent's ownership percentage at acquisition. The NCI percentage is calculated automatically as the complement.
The fair value of the subsidiary's identifiable assets less identifiable liabilities at the acquisition date — after all IFRS 3 fair value adjustments have been applied.
Select Full goodwill to enter the fair value of NCI at acquisition, or Partial goodwill to have NCI calculated automatically as NCI% × FVNIA. The workpaper updates instantly.
Adjust inputs to calculate goodwill — toggle between full and partial goodwill methods to see the impact on the consolidated balance sheet.
| Line Item | Amount |
|---|---|
| Consideration transferred | $1,000,000 |
| NCI at acquisition (fair value) | $220,000 |
| Total | $1,220,000 |
| Less: Fair value of net identifiable assets (FVNIA) | ($800,000) |
| Goodwill on acquisition | $420,000 |
This calculator uses a simplified IFRS 3 model. In practice: (1) previously held interests in step acquisitions must be remeasured at fair value through P&L at the acquisition date; (2) contingent consideration must be included at fair value at acquisition; (3) acquisition-related costs are expensed, not capitalised; (4) goodwill is subject to annual impairment testing — not amortised under IFRS; (5) negative goodwill (gain on bargain purchase) must be reassessed before recognition in profit or loss. Always confirm calculations with your consolidation workpaper or a professional adviser.
BrizoConsol tracks goodwill and NCI at acquisition, handles step acquisitions and partial disposals, and keeps your consolidated balance sheet up to date — automatically.
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