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Peanut Company reports under IFRS. On December 31, 2020. Peanut purchased 80% of the outstanding common shares of Snack Company for $880,000. On that date,

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Peanut Company reports under IFRS. On December 31, 2020. Peanut purchased 80% of the outstanding common shares of Snack Company for $880,000. On that date, the shareholders' equity of Snack was $180,000 and the fair value of Snack's identifiable net assets was $320,000. At what amount should non-controlling interests (NCSHI) be keported on the consolidated balance sheet at December 31, 2020, assuming that Peanut uses the full fair value method for valuing NCSHI? Your

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