IFRS3 - Is recognized Goodwill, according to IFRS 3, attributable to Non-controlling Interests?

[pedram]

Suppose that the amount of goodwill recognized according to IFRS3 (using fair value of NCI) is CU 100. My question is whether this amount is attributable to both Parent company and Non-controlling Interests OR it's just allocated to the parent company? In other words is there such a thing as minority's interests in goodwill?

 

[Bert82]

I'd suggest to compare with IAS28

 

[Fidget]

Suppose that the amount of goodwill recognized according to IFRS3 (using fair value of NCI) is CU 100. My question is whether this amount is attributable to both Parent company and Non-controlling Interests OR it's just allocated to the parent company? In other words is there such a thing as minority's interests in goodwill?

Yes, the Full Goodwill Method as per IFRS 3 (revised) recognises the element of goodwill relating to NCIs.