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12. On January 1, 2010, Big Co. acquired an 80% interest in Small Corp. for $1,0

ID: 2379308 • Letter: 1

Question

12. On January 1, 2010, Big Co.   acquired an 80% interest in Small Corp. for $1,000,000. There is no active   trading market for Small's stock. The fair value of Small's net assets was   $1,200,000 and Big accounts for its interest using the acquisition method.

Required:

Determine the amount of goodwill to be recognized in this   acquisition.

  

12. On January 1, 2010, Big Co.   acquired an 80% interest in Small Corp. for $1,000,000. There is no active   trading market for Small's stock. The fair value of Small's net assets was   $1,200,000 and Big accounts for its interest using the acquisition method.

     

Required:

  

Determine the amount of goodwill to be recognized in this   acquisition.

   On January 1, 2010, Big Co. acquired an 80% interest in Small Corp. for $1,000,000. There is no active trading market for Small's stock. The fair value of Small's net assets was $1,200,000 and Big accounts for its interest using the acquisition method. Determine the amount of goodwill to be recognized in this acquisition.

Explanation / Answer

Amount of goodwill Purchase price $ 1,000,000.00 Less : fair market value for 80% share 80%*$1200000 $      960,000.00 Amount of goodwill to be recognized $        40,000.00