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

返回

vvnsw · 2025年01月08日

简单来说

  1. CFA I
  2. FRA

NO.PZ2016012102000052

问题如下：

PZ company reorganized the retirement benefit package and created employee goodwill which is estimated at $5 million of value. Also the corporation bought a patent with a 6-year useful life which is developed by its competitor. Should the goodwill and patent be recognized on its balance sheet?

选项：

Goodwill
Patent

A.

Yes
Yes

B.

No
Yes

C.

No
No

解释：

B is correct.

Under both IFRS and US GAAP, accounting goodwill arising from acquisitions is capitalized.

The employee goodwill is internally generated intangible assets. The costs incurred should be expensed.

PZ company should report the patent on the balance sheet and goodwill should be expensed when incurred.

考点：无形资产的确认

根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。

PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。

简单来说可以只记goodwill是在收购情况才出现在b/s吗

添加评论
1 个答案

王园圆_品职助教 · 2025年01月08日

同学你好，可以的，确实只需要记住Goodwill是在收购情景下才会被记录在母公司报表上的即可

  • 1

    回答

  • 0

    关注

  • 3

    浏览
相关问题

NO.PZ2016012102000052 问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet? GooillPatent A.YesYes B.NoYes C.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。 费用化不需要在B/S中记一笔吗？不记两边怎么平衡呢？

2024-11-28 23:02 1 · 回答

NO.PZ2016012102000052 问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet? GooillPatent A.YesYes B.NoYes C.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。 什么叫“ recognizeon its balansheet?”没太看懂题在问什么

2024-11-18 13:29 1 · 回答

NO.PZ2016012102000052 问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet? GooillPatent A.YesYes B.NoYes C.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。

2024-04-28 10:47 1 · 回答

NO.PZ2016012102000052问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet?GooillPatentA.YesYesB.NoYesC.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。 请问资本化和费用化是什么意思？内部商誉费用化是要怎么记在哪个报表里呢？

2024-04-21 21:35 1 · 回答