Under IFRS, goodwill is calculated as the cost of the subsidiary minus: (a) The book value of

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Under IFRS, goodwill is calculated as the cost of the subsidiary minus:

(a) The book value of the subsidiary’s identifiable net assets.

(b) The fair value of the subsidiary’s identifiable net assets.

(c) The market value of the subsidiary’s shares at the date of acquisition.

(d) The fair value of the subsidiary’s tangible assets.

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