On 31 March 2020, A corp, the parent company of A Group, acquired 100% of the share capital of S Inc. The cost of the acquisition was $10m and was paid in cash. Sing Inc.'s net assets on the date of acquisition consisted of $5m in Accounts Receivables only, it had no other assets or liabilities. Goodwill of $5m was recognised as of that date.
what will be treated in a consolidated cash flow statement of goodwill, acquisition of S Inc
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