Why not confirm the goodwill of minority shareholders in subsidiaries in the consolidated financial statements? Seek expert answers.

It can be understood that if the subsidiary and the parent company are regarded as a whole, this part of goodwill does not exist.

Yes Business combination not under the same control, at this time, goodwill is only reflected in the consolidated statements, but not in.

Goodwill belonging to minority shareholders in any individual statement should not be included in the consolidated financial statements.

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