FIFA Company acquires 80 per cent of Billabong Company for a cash price of $12,000, 000 when the share capital and reserves of Billabong Company are: Share capital $10 000 000 Retain earnings Total $2 000 000 $12 000 000 12 points REQUIRED (a) What amount will be shown in the consolidated statement of financial position for goodwill pursuant to AASB 3 assuming that any non-controlling interest in the acquirer is measured at fair value? (b) What amount will be shown in the consolidated statement of financial position for goodwill pursuant to AASB 3, assuming that any non-controlling interest in the acquirer is measured al the non-controlling interest's proportionate share of the acquiree's identifiable