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Fairvalue - Bookvalue = Excess fairvalue over bookvalue - allocation to specific accounts = Goodwill
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eliminate the subsidiary's stockholders' equity accounts as of the beginning of the current year along with the equivalent book vale component within the parent's investment account.
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recognizes the unamortized allocations as of the beginning of the current year associated with the original adjustments to fair value
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eliminates the impact of intra-entity subsidiary income accrued by the parent
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eliminates the impact of intra-entity subsidiary dividends
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recognizes excess amortization expenses for the current period on the allocations from the original adjustments to fair value
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