a.
Introduction:
The goodwill that should be recognized by the parent company from the acquisition if there is a greater than 50% chance that the subsidiary will be able to utilize net operating loss carried forward.
b
Introduction: Goodwill is an intangible asset that is linked to the purchase of one enterprise by another. Goodwill is the portion of the buyer that exceeds the sum of the liabilities absorbed during the transaction as well as the entire net current market value of almost all of the property held during the takeover.
The goodwill that should be recognized by the parent company from the acquisition if there is a less than 50% chance that the subsidiary will be able to utilize net operating loss carried forward.
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Advanced Accounting
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