Goodwill Purchase Price Allocation Acquisition Calculator
Build caller full-fair-value purchase allocation including NCI and previously held interest; excess net assets remain bargain-purchase candidate pending reassessment, not automatically recognized gain or a valuation opinion.
Description
Acquisition measurement compares consideration plus NCI and previously held interest with identifiable net assets.
Acquisition measurement compares consideration plus NCI and previously held interest with identifiable net assets. A negative difference is a bargain-purchase candidate pending reassessment.1
The returned values include Identifiable net assets minor, Total acquisition measurement minor, Modeled goodwill minor, Bargain purchase candidate minor. The How section below explains the calculation, input rules and interpretation.
When to use Goodwill Purchase Price Allocation Acquisition Calculator
Use Goodwill Purchase Price Allocation Acquisition Calculator when you need to evaluate the supplied records under the calculation and evidence rules below. No valuation opinion, partial-goodwill policy or automatically recognized bargain gain is supplied.
Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.
How to use Goodwill Purchase Price Allocation Acquisition Calculator and understand its results
- Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.
- Enter considerationTransferredMinor, nciFairValueMinor, previouslyHeldInterestFairValueMinor, identifiableAssetFairValuesMinor, assumedLiabilityFairValuesMinor using the field table and calculation rules, then run the tool.
- Read identifiableNetAssetsMinor, totalAcquisitionMeasurementMinor, modeledGoodwillMinor, bargainPurchaseCandidateMinor. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| considerationTransferredMinor | Consideration transferred minor | number | Required |
| nciFairValueMinor | Nci fair value minor | number | Required |
| previouslyHeldInterestFairValueMinor | Previously held interest fair value minor | number | Required |
| identifiableAssetFairValuesMinor | Identifiable asset fair values minor | list of number | Required |
| assumedLiabilityFairValuesMinor | Assumed liability fair values minor | list of number | Required |
Enter nonnegative safe-integer minor-unit values and asset/liability lists that may be empty or unequal in length. Return signed net assets, total acquisition measurement, positive purchase-minus-net-assets goodwill and positive opposite difference as a bargain-purchase candidate.
netAssets=sum(assetFairValues)−sum(liabilityFairValues); purchase=consideration+NCIfairValue+previousInterest Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| identifiableNetAssetsMinor | Identifiable net assets minor | number |
| totalAcquisitionMeasurementMinor | Total acquisition measurement minor | number |
| modeledGoodwillMinor | Modeled goodwill minor | number |
| bargainPurchaseCandidateMinor | Bargain purchase candidate minor | number |
{
"input": {
"considerationTransferredMinor": 1000,
"nciFairValueMinor": 200,
"previouslyHeldInterestFairValueMinor": 50,
"identifiableAssetFairValuesMinor": [
1000,
500
],
"assumedLiabilityFairValuesMinor": [
400
]
},
"output": {
"identifiableNetAssetsMinor": 1100,
"totalAcquisitionMeasurementMinor": 1250,
"modeledGoodwillMinor": 150,
"bargainPurchaseCandidateMinor": 0
}
}Limitations and assumptions
No valuation opinion, partial-goodwill policy or automatically recognized bargain gain is supplied.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Numeric lists are limited to 10,000 entries and string lists to 128 entries of at most 128 characters. Follow any smaller limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors.
Alternative or Complementary methods
Use NCI Noncontrolling Interest Share Allocation Calculator: Noncontrolling-interest allocation divides adjusted subsidiary profit and OCI using an explicit ownership share. Parent shares are residual amounts after rounded NCI. For a complementary task, use Impairment Loss Recoverability One Step Test Tool: A one-step impairment scenario compares carrying value with the higher of two independently measured recovery values. An undiscounted-cash screening gate is absent.
References
Similar or alternative tools
- NCI Noncontrolling Interest Share Allocation Calculator
Noncontrolling-interest allocation divides adjusted subsidiary profit and OCI using an explicit ownership share. Parent shares are residual amounts after rounded NCI.
- Impairment Loss Recoverability One Step Test Tool
A one-step impairment scenario compares carrying value with the higher of two independently measured recovery values. An undiscounted-cash screening gate is absent.