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A Co adquiere una participacin accionaria del 60% en B Co. La contraprestacin de la compra es de $130,000. El valor razonable de los activos

A Co adquiere una participacin accionaria del 60% en B Co. La contraprestacin de la compra es de $130,000. El valor razonable de los activos netos de B Co a la fecha de adquisicin es de $160,000 y su valor en libros es de $110,000. El fondo de comercio que surge de la adquisicin, medido de acuerdo con la NIIF 3 utilizando el mtodo del fondo de comercio comprado (donde el NCI se mide por su participacin en los activos netos identificables de la adquirida)

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