Illustration 3 Beta's gross goodwill $000 Cost of the investment 350 Fair value of the NCI at DOA90 Less: net assets at DOA(300) Goodwill140 Gamma's gross goodwill Cost of the investment by Alpha50 Cost of the investment by Beta120 Less: the indirect holding adjustment (24) Fair value of the NCI at DOA 50 Less: net assets at DOA125 Goodwill 71 ACCA P2- Dec 201229
{"Image DocumentName": "Illustration 3 Beta\u2019s gross goodwill  000 Cost of the investment 350", "Image ImageDescription": "Fair value of the NCI at DOA 90. Less: net assets at DOA (300) Goodwill 140. Gamma\u2019s gross goodwill. Cost of the investment by Alpha 50. Cost of the investment by Beta 120. Less: the indirect holding adjustment (24) Fair value of the NCI at DOA 50. Less: net assets at DOA 125. Goodwill 71. ACCA P2- Dec 2012.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}