Question
Company Y acquires 80% of Z for consideration
₹4,00,000. Fair value of identifiable net assets of Z = ₹3,50,000. Calculate goodwill on consolidation.Solution
Goodwill (partial method) = Consideration Transferred − (Acquirer's Share of Fair Value of Identifiable Net Assets) = 4,00,000 − (80% × 3,50,000) = 4,00,000 − 2,80,000 = ₹1,20,000.
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_______is a band within the radial cell walls of endodermis that contain lignin.
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