CAR IN BIG is a good way to memorize acquisition method of a sub. Becker does the best job of explaining the best way to know your debits/credits for this entry. In an acquisition, I would say the examiners would be after what is the amount of goodwill to record on the parent's BS or gain (only if deficiency in the acquisition cost compares to sub's FV). My guess is they could try and throw IFRS in there as well. They might try and trip people up with direct/indirect expenses, bond issuance costs, stock issuance fees and accounting for those as well. Just a guess based on Becker Pass Key.
Is the only difference between FV of sub's net identifiable net assets and FV of sub just the goodwill amount and under IFRS you have the choice to record the NCI by taking either of the two and multiplying by the NCI %?
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