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succi_z · 2022年05月17日

PZ2018062004000076

  1. CFA I
  2. FRA

NO.PZ2018062004000076

问题如下：

Goodwill is equal to

选项：

A.

puchase price - acquirer's interest in the fair value of the identifiable net asset

B.

purchase price - acquirer's interest in the book value of the identifiable net assets

C.

puchase price - acquirer's interest in the fair value of net assets

解释：

A is correct. Goodwill is an intangible asset, which is equal to the puchase price excess of acquirer's interest in the fair value of the identifiable net asset.

老师，您好。请问这道题为什么不选B，即减去净资产的账面价值呢？谢谢
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1 个答案

Kiko_品职助教 · 2022年05月18日

嗨，努力学习的PZer你好：


计算goodwill应该基于fair value。基础班讲义478页



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努力的时光都是限量版，加油！

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