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Reporting Unit A |
Reporting Unit B |
Total acquisition |
|||
---|---|---|---|---|---|
Fair value of acquired businesses
|
$500
|
$1,000
|
$1,500
|
||
Fair value of identifiable net assets assigned to reporting units (excluding goodwill)
|
(200)
|
(800)
|
(1,000)
|
||
Goodwill assigned
|
$300
|
$200
|
$500
|
Reporting Unit C |
Reporting Unit D |
Total acquisition |
|||
---|---|---|---|---|---|
Fair value of acquired entity
|
$1,500
|
||||
Fair value of identifiable net assets (excluding goodwill)
|
$1,000
|
(1,000)
|
|||
Fair value of unit C with acquisition
|
$2,000
|
||||
Fair value of unit C without acquisition
|
(1,900)
|
||||
Goodwill assigned
|
$100
|
$400
|
$500
|
Fair value of the noncontrolling interest
|
$200
|
Noncontrolling interest’s share of the recognized net assets
|
(140) 1
|
Goodwill attributable to the noncontrolling interest
|
$60
|
Fair value of the consideration transferred
|
$800
|
Controlling interest’s share of the recognized net assets
|
(560) 2
|
Goodwill attributable to the controlling interest
|
$240
|
1 The noncontrolling interest’s share of the recognized net assets acquired represents the noncontrolling ownership interest multiplied by the acquisition-date amounts of the net assets acquired, measured in accordance with ASC 805 (20% × $700).
2 The controlling interest’s share of the recognized net assets acquired represents its ownership interest multiplied by the acquisition-date amounts of the net assets acquired, measured in accordance with ASC 805 (80% × $700).
|
Reporting Unit A |
Reporting Unit B |
Reporting Unit C |
Total |
||||
---|---|---|---|---|---|---|---|
Fair values of the operations
|
$150
|
$20
|
$30
|
$200
|
|||
Relative fair value
|
75%
|
10%
|
15%
|
100%
|
|||
Goodwill
|
$30
|
$4
|
$6
|
$40
|
New Reporting Units |
A |
B |
C |
D |
E |
---|---|---|---|---|---|
Relative fair value transferred from reporting unit 1
|
40%
|
40%
|
15%
|
5%
|
|
Relative fair value transferred from reporting unit 2
|
10%
|
90%
|
New Reporting Units |
A |
B |
C |
D |
E |
Total |
---|---|---|---|---|---|---|
Goodwill reattribution of Reporting Unit 1
|
$400,000
|
$400,000
|
$150,000
|
$50,000
|
$1,000,000
|
|
Goodwill reattribution of Reporting Unit 2
|
200,000
|
$1,800,000
|
2,000,000
|
|||
Total
|
$400,000
|
$400,000
|
$150,000
|
$250,000
|
$1,800,000
|
$3,000,000
|
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