molte The following information was extracted from the financial reports of the three companies for the year ended 31 December 2019: Almond bon ($) Purple ($) 890,000 1,234,000 Green ($) 200,000 920,000 300,000 420,000 as at Share capital Retained profits 1 January 2019 Profit after tax for 2019 Dividends paid in 2019 59,000 0 45,000 0 72,000 20,000 Purple Group's accounting policy states that non-controlling interests are measured as a proportion of net identifiable assets as at acquisition date. Required: a) Briefly discuss the difference in accounting treatment of positive goodwill arising from the purchase of a subsidiary versus an associate, from a consolidation point of view. (4 marks)