This is in reference to book 2, bottom of page 85:
"The value of noncontrolling interest also depends on which method is used. If the full goodwill method is used, noncontrolling interest is based on the aquired company’s fair value. If the partial goodwill method is used, noncontrolling interest is based on the aquired company’s identifiable net assets."
So in the prior example they used identifiable assets to determine the goodwill calculation for both Partial and full goodwill How does the B/S balance if one side of the equation uses identifable asset to determine goodwill and the equity side uses FV to determine the minority interest offset?