Dear Members

Please advice on the below query

Company A buys 70% shares of Company B and become the holding company during 2008. so while preparing accounts for the year 2008, goodwill is calculated. Now in 2009, Company A acquires additional shares but the share holding remains the same. so while preparing accounts for 2009, do we need to calculate goodwill again? if yes whats is best method.

please advice

best regards