answer please

From: Channa de Silva, Senior Financial Manager To: Financial Manager Subject: Goodwill & responsibility centres After a lengthy negotiation process, the owner of the Cuppa Group agreed to sell the business. We purchased 100% of the company at a price deemed reasonable by all parties I have attached to this email the Cuppa Group's most recent statement of financial position (Exhibit 3), along with some important notes relating to the financial statements (Exhibit 4) The board is eager to begin transforming the Cuppa Group's production facility so that Piping tea can be produced and sold in Westland. The previous owner of the Cuppa Group, Lynn Walsh, will be stepping down as the company's chief executive. The board has already identified a suitable candidate based in Westland to replace her. There is an upcoming meeting to discuss important parts of the transformation plan. Before the plan can even begin, the Cuppa Group's position within the Piping Group will have to be finalised. Some board members believe that it should be left as a separate investment centre, whereas others believe that Cuppa should operate as a different type of responsibility centre. In the same meeting, the financial implications of the purchase will be discussed Ahead of this board meeting, can you draft some briefing notes for me that contain the following: REQUIREMENT 4 (F2) 4. Discuss the uncertainties associated with determining the goodwill on the acquisition of the Cuppa Group and recommend appropriate responses. (15 marks)