The result of including goodwill by valuing the non-controlling shares at their market price using Method 2

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The result of including goodwill by valuing the non-controlling shares at their market price using Method 2 is to value the non-controlling shares on a different basis to valuing an equity investment in an associate.

Discuss whether there should be a uniform approach to both.

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Financial Accounting And Reporting

ISBN: 9781292399805

20th Edition

Authors: Barry Elliott, Jamie Elliott

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