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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

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努力的时光都是限量版,加油!

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