goodwill or gain from bargain purchase computed
How is
The difference between the consideration transferred, including non-controlling interest in the acquiree, and the acquisition-date fair value of net identifiable assets acquired.
The excess of the acquisition-date fair value of net identifiable assets acquired and there carrying amounts in the acquiree's books.
The difference between the sum of (a) consideration transferred; (b) non-controlling interest in the acquiree; and (c) acquisition-date fair value of the acquirer’s previously held equity
interest in the acquiree; and the acquisition-date fair value of net identifiable assets acquired.
The difference between the purchase price and the acquisition-date fair value of net identifiable assets acquired.
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