开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

ruthy · 2022年10月12日

goodwill记账?

NO.PZ2018062018000050

问题如下:

Under IFRS, when assets are acquired in a business combination, they may be recognized as goodwill if:

选项:

A.

the assets are tangible.

B.

the assets are identifiable intangible.

C.

the assets are neither tangible nor identifiable intangible.

解释:

C is correct. Under IFRS, the acquired individual assets include identifiable intangible assets that meet the definition and recognition criteria. Otherwise, if the item is acquired in a business combination and cannot be recognized as a tangible asset or an identifiable intangible asset, it is recognized as goodwill.

goodwill会出现在balance sheet上吗?是以什么科目出现呢?

1 个答案

王园圆_品职助教 · 2022年10月12日

嗨,努力学习的PZer你好:


同学你好,是的,goodwill在一定情况下是会出现在资产负债表上的,不过相关内容是二级财务的重点而不是一级的,所以这里同学简单了解一下即可

二级财务中会说到,在acquisition method下,如果A公司收购B公司,并且收购支付金额大于了B公司可辨认净资产*收购比例的部分的时候,会在A公司账面上,将上述两者的差额记在goodwill 科目里面,goodwill属于长期资产类科目

----------------------------------------------
努力的时光都是限量版,加油!

  • 1

    回答
  • 1

    关注
  • 335

    浏览
相关问题

NO.PZ2018062018000050 问题如下 Unr IFRS, when assets are acquirein a business combination, they mrecognizegooill if: A.the assets are tangible. B.the assets are intifiable intangible. C.the assets are neither tangible nor intifiable intangible. C is correct. Unr IFRS, the acquireinviassets inclu intifiable intangible assets thmeet the finition anrecognition criteriOtherwise, if the item is acquirein a business combination ancannot recognizea tangible asset or intifiable intangible asset, it is recognizegooill. acquirein a business combination什么意思

2024-07-06 16:55 1 · 回答

NO.PZ2018062018000050 问题如下 Unr IFRS, when assets are acquirein a business combination, they mrecognizegooill if: A.the assets are tangible. B.the assets are intifiable intangible. C.the assets are neither tangible nor intifiable intangible. C is correct. Unr IFRS, the acquireinviassets inclu intifiable intangible assets thmeet the finition anrecognition criteriOtherwise, if the item is acquirein a business combination ancannot recognizea tangible asset or intifiable intangible asset, it is recognizegooill. neither tangible又是啥意思?跟IA是一个意思吗

2023-02-03 08:50 3 · 回答

NO.PZ2018062018000050 这道题好奇怪 明明讲的是gooill是不可辨认的典型 怎么到这又变成2个都不是了 到底是啥 这章的课后题全都没有讲到过 这视频有啥用

2021-05-29 01:15 1 · 回答

用中文说下答案看的我眼睛花掉了

2021-01-16 18:08 2 · 回答