Is Partial goodwill = Full Goodwill * % Acquired?

A

adq123

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By definition, full good will is the amount by which the fair value of a subsidiary is greater than the fair value of the identifiable assets… and partial goodwill is excess of purchase price over the fair value of aquiring companies proportion of the acquired companies identifiable assets.
If so, can I assume that Partial goodwill = Full goodwill x % of firm aquired?
 
No; You can not Assume so. it is not necessary that purchase price is equal to fair value. The real application of partial goodwill is to determine non controlling interest in firm.
 
I do not think that is right krish.
full GW is FV of company - FV of net identifiable assets
partial GW is purchase price - propotionate amt of FV of net identifiable assets
partial GW’s real application is not to determine non controlling interest. if that were true then how does a US GAAP reporting company report non controlling interest? under US GAAP full GW must be used and partial GW is only allwed under IFRS (though they can use either)
Full GW will end up with higher net assets and equity
 
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