Q4. On 1 January 2010 Bird plc acquired 80% of the 10,0001 Ordinary shares in Flower plc for 1.50 per share in cash and gained control. The fair value of net assets of Flower at that date was the same as the book value. The individual statements of the financial position immediately after the acquisition and the group accounts at that date were as follows: You are required to show the calculation for Goodwill and Non-controlling interest. ( 6 marks)