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CONSOLIDATED FINANCIAL STATEMENT ACCORDING TO IFRS Purchase Price…

- - - - Recognize all identifiable assets/liabilities at fair value.
      - Calculate the difference between Purchase Price (PP) and fair value of net assets.
        
        If PP > Net Assets FV → Goodwill
        
        If PP < Net Assets FV → Bargain Purchase (Gain)
    - - Partial goodwill: goodwill only for parent.
      - Full goodwill: goodwill for entire entity (including NCI).
- - - - Adjust asset to original group cost.
      - Adjust depreciation and remove unrealized gains.