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Icey · 2025年05月06日

goodwill是什么asset

NO.PZ2024011002000086

问题如下:

After reading the financial statements and footnotes of a company that follows IFRS, an analyst identified the following intangible assets:

  • product patent expiring in 40 years;
  • copyright with no expiration date; and
  • goodwill acquired 2 years ago in a business combination.
Which of these assets is an intangible asset with a finite useful life?

选项:

Product Patent Copyright Goodwill

A.Yes Yes No B.Yes No No C.No Yes Yes

解释:

A product patent with a defined expiration date is an intangible asset with a finite useful life. A copyright with no expiration date is an intangible asset with an indefinite useful life. Goodwill is no longer considered an intangible asset under IFRS and is considered to have an indefinite useful life.

答案说Goodwill is no longer considered an intangible asset under IFRS,但是讲义上goodwill出现在intangible asset这一节,如果它不是intangible asset了,它是什么asset

1 个答案

王园圆_品职助教 · 2025年05月06日

同学你好,这道题的解析内容应该没有写完整,请看以下IFRS官网内容——标灰的地方,这里的意思是公司内部形成的GW是不能算作一个资产的,因为它不可辨认,而通过收购形成的GW依然属于无形资产,因为这个GW是可以辨认的,并且它就属于有无限寿命的可辨认无形资产——这也是讲义中说的GW的类型

讲义中是没有把内部形成的GW考虑在内的

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