Goodwill on acquisition: example ONI S.A. acquires 100% of the issued common stock of MOON S.A. on 1/1/Y1 for 10,000 EUR when MOON's retained earnings were 1,000 EUR. Balance sheets two years later are as follows: Prepare the consolidated balance sheet of ONI Group. Goodwill on acquisition: example Solution: 1) Do we have any GW? 2) Do we have any post-acquisition earnings