NO.PZ2018062004000076
问题如下：
Goodwill is equal to
选项：
A.purchase 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.purchase 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.
purchase price - acquirer's interest in the fair value of the identifiable net asset
——购买价格-收购方在可辨认净资产公允价值中的权益
商誉明明是，收购价格超过被收购全部资产的部份。
为什么会是A呢？
