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一根法棍 · 2025年03月21日

商誉的具体处理

NO.PZ2024030503000196

问题如下:

Question Accounting goodwill arising from acquisitions is:

选项:

A.expensed in the period it arises.

B.capitalized and amortized over a finite period.

C.capitalized and tested for impairment annually.

解释:

Solution
  1. Incorrect because under both IFRS and US GAAP, accounting goodwill arising from acquisitions is capitalized.

  2. Incorrect because under both IFRS and US GAAP, accounting goodwill arising from acquisitions is capitalized. Goodwill is not amortised but is tested for impairment annually. If goodwill is deemed to be impaired, an impairment loss is charged against income in the current period.

  3. Correct because under both IFRS and US GAAP, accounting goodwill arising from acquisitions is capitalized. Goodwill is not amortised but is tested for impairment annually. If goodwill is deemed to be impaired, an impairment loss is charged against income in the current period.

Analyzing Balance Sheets

商誉在教材里面好像没有具体去讲,这个题的意思是什么

1 个答案

王园圆_品职助教 · 2025年03月21日

同学你好,讲义上是提到过商誉的,请看以下讲义截图,运用讲义这道题就能解决哦

题目问的是对商誉的会计处理是什么样的

商誉作为一类特殊的无形资产,首先确认当期肯定是资产化的,所以A错

其次,就像讲义下面写的,由于商誉和收购的子公司是不可分割不可单独购买的,所以是不能进行后续摊销的,所以只需要进行每年的减值测试即可,所以C对B错


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