Goodwill represents the excess of the sum of the fair value of the $(1)$ consideration given. $(2)$ shares already owned, and $(3)$ the noncontrolling interest over the:

Multiple Choice

Book value of an acquired company.

Sum of the falr values assigned to tangible assets acquired less liabilitles assumed.

Sum of the falr values assigned to intanglble assets acquired less llabilities assumed.

Sum of the falr values asalgned to identifiable assets accuired less liabilities assumed.