Any unallocated portion of the difference between a parent's ownership interest in the shareholder equity of a subsidiary against the investment in that subsidiary would be:

Question

Quizplus · Accepted Answer

The unallocated portion of the difference between a parent's ownership interest in the shareholder equity of a subsidiary against the investment in that subsidiary is called goodwill, and it is attributed to the non-controlling interest. This is because the non-controlling interest represents the portion of the subsidiary's equity not owned by the parent and is therefore entitled to a share of the goodwill.

Any Unallocated Portion of the Difference Between a Parent's Ownership