Under the full goodwill method, the NCI is measured based on:

A) the fair value of the shares that parent owns in the subsidiary.
B) the fair value of the shares that the NCI owns in the subsidiary.
C) the proportionate share of the fair value of the acquiree's identifiable assets and liabilities.
D) the proportionate share of the carrying amount of the acquiree's identifiable assets and liabilities.

Full Goodwill Method

An accounting approach where goodwill is calculated as the difference between the purchase price of a subsidiary and the fair value of its identifiable net assets, including both the minority and majority interest.

Non-controlling Interest

A minority stake in a subsidiary that is not owned by the parent company, representing a portion of its equity that is not directly controllable by the parent.

Fair Value

The amount one would expect to receive from the sale of an asset or the cost to settle a liability in a well-organized transaction among market players on the date it's evaluated.