Goodwillgoodwill

on 1 july anderson ltd require 70 % of equity capital of ARthur a cost of $ 4 millions at the date of acquisition all assets of arther are fairy stated and the total shareholder funds of arthur are $ 4.4 millions cosisting ofshare capital 3 mretained earning 1.4 Maddditional information the managem

what is the goodwill arising out of business combinations and how is it treated in group accounts.ere