Q: 13
CORRECT TEXT
AB acquired 10% of the equity share capital of XY for $180 million in 20X4. On 1 January 20X8 AB
acquired a further 45% of the equity share capital of XY for $900 million and at that date the original
investment had a fair value of $200 million.
Place the correct values in the boxes below in order to complete the consideration transferred
element of the goodwill calculation on the acquisition of XY.
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