Consideration transferred 1,800,000

Non-controlling interest in the acquiree (Fair Value) -

Previously held equity interest in the acquiree -
Total 1,800,000
Fair value of net identifiable assets acquired (1,650,000)
Goodwill 150,000

FV of identifiable assets acquired excluding goodwill (2,370M-20K) 2,350,000

FV of liabilities assumed (700,000)
FV of net identifiable assets acquired 1,650,000
4 Consideration transferred 2,000,000
Non-controlling interest in the acquiree (Fair Value) (4M – 1.6 M) x .25 600,000
Previously held equity interest in the acquiree -
Total 2,600,000
Fair value of net identifiable assets acquired (2,400,000)
Goodwill 200,000

5 Consideration transferred 2,000,000

Non-controlling interest in the acquiree (Fair Value) 540,000
Previously held equity interest in the acquiree -
Total 2,540,000
Fair value of net identifiable assets acquired (2,400,000)
Goodwill 140,000
Consideration transferred 1,800,000
Non-controlling interest in the acquiree (Fair Value) ( -
Previously held equity interest in the acquiree -
Total 1,800,000
Fair value of net identifiable assets acquired (1,900,000)
Goodwill (100,000)