Under the partial goodwill method:

Question $13$Select one:

a$.$

only goodwill acquired by NCI will be recognised.

b$.$

the NCI is measured at fair value of the shares they own.

c$.$

the goodwill will be recognised in the business combination valuation entries.

d$.$

the NCI is measured at the NCI$$s proportionate share of the fair value of acquiree$$s identifiable assets and liabilities.