Under the partial goodwill method:

A) only goodwill acquired by NCI will be recognised.
B) the NCI is measured at fair value of the shares they own.
C) the goodwill will be recognised in the business combination valuation entries.
D) the NCI is measured at the NCI's proportionate share of the fair value of acquiree's identifiable assets and liabilities.

Partial Goodwill Method

A method of accounting for a business combination where goodwill is only recorded in relation to the parent's share of ownership in the subsidiary.

NCI

Non-controlling interest (NCI) refers to the portion of equity interest in a subsidiary not owned directly or indirectly by the parent company.

Fair Value

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.