问题如下图：
选项：
A. 
B. 
C. 
解释：
why not C?
NO.PZ2016012101000076 问题如下 The initimeasurement of gooill is most likely affecteby: A.acquisition’s purchase price. B.the acquirecompany’s book value. C.the fair value of the acquirer’s assets anliabilities. A is correct.Initially, gooill is measurethe fferenbetween the purchase pripaifor acquisition anthe fair value of the acquire not acquiring, company’s net assets (intifiable assets less liabilities).解析考的是gooill的定义。Gooill是并购时的买价减去被投资公司的fair value of net intifiable assets，A正确。B错误，因为不是book value 而是fair value。C错误，不是并购者（acquirer）而是被并购公司（acquire的fair value。 不是并购者（acquirer）而是被并购公司（acquire的fair value。即使这里是被并购公司（acquire的，这个就对吗？这个应该和liability没有关系啊
NO.PZ2016012101000076 问题如下 The initimeasurement of gooill is most likely affecteby: A.acquisition’s purchase price. B.the acquirecompany’s book value. C.the fair value of the acquirer’s assets anliabilities. A is correct.Initially, gooill is measurethe fferenbetween the purchase pripaifor acquisition anthe fair value of the acquire not acquiring, company’s net assets (intifiable assets less liabilities).解析考的是gooill的定义。Gooill是并购时的买价减去被投资公司的fair value of net intifiable assets，A正确。B错误，因为不是book value 而是fair value。C错误，不是并购者（acquirer）而是被并购公司（acquire的fair value。 book value 和 fair value, carrying value区别是什么?
老师，c项如果改成被并购公司是不是仍然不对？asset和liab的公允价值也代表不了商誉吧？
解析后面不大了解，为啥选第一个
