(d) The calculation of Goodwill is a key working when preparing the Consolidated Financial Statements of a Parent. You should (1) explain how it is calculated, including an explanation of the key components of the calculation. (ii) State clearly how the Goodwill is to be treated between the date of acquisition of a subsidiary and the date of the first statement of financial position post acquisition. (iii) Explain how goodwill will impact on the consolidated statement of profit or loss