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Bella Co also has an internally developed customer list which has been independently valued at $90,000. The non-controlling interest in Bella Co was judged to have a fair value of $360,000 at the date of acquisition.
What was the goodwill arising on acquisition?
At what amount should the NCI be shown in the consolidated statement of financial position for the Flue PLC group as at 31 December, 2014? (Answer to the nearest $000)
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