Goodwill on Statement of consolidated cashflow

[sowrudy]

Hi Team

just a quick question about goodwill on consolidated cashflow.
As you know goodwill arises from the group elimination (between investment in sub and sub's equity). As the result, there will be a balance of goodwill sitting in the consol. balance sheet, lets say $100.

When it comes to presenting cashflow statement, we will use the consol BS info (of course that $100 of goodwill is now there).
So I wonder where does the movement of goodwill ($100) go considering I can't put it into the category of "investment in sub" because that is supposed to be nil (eliminated already). And even if I put it into that category, which other component of cashflow will eliminate that?

Regards
Sowrudy

[JRSB]

the whole acquisition is represented by a single line net cash acquired (or outflow) on business combination, ideally with a note elsewhere of the various elements making that number up.

[Marek Muc]

Consolidated cash flow is prepared after all consolidation eliminations have been done, so the eliminations themselves aren't reflected in the cash flow statements