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?