(2 points) How would the decision to dispose of a segment of operations using a split-off rather than a spin-off impact the financial statements of the company making the distribution? (3 points) Describe each of the three legal forms that a business combination might take. (1 Points) When does a non-controlling interest arise in a business combination? (4 points) How is the amount reported as goodwill determined under the acquisition method? (3 elements of calculating goodwill and how to treat controlling and non-controlling interest) (1 points) What impact does the level of ownership have on the amount of goodwill reported under the acquisition method? (1 points) Which of the costs incurred in completing a business combination should be treated as a reduction of additional paid-in capital