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acclimatise · 2025年06月27日

这个知识点讲义中有吗？

  1. CFA I
  2. FRA

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.

goodwill的定义 是 purchase price - fair value of identifiable net assets，是不是意思就暗含unidentifiable的就是goodwill?

这就是AC两个的区别？

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1 个答案

王园圆_品职助教 · 2025年06月27日

同学你好，这个定义其实是二级财务才有的，以下是二级财务相关公式的截图，同学可以了解一下，请看下面黄色部分的内容

“goodwill的定义 是 purchase price - fair value of identifiable net assets，是不是意思就暗含unidentifiable的就是goodwill?”——是的，首先GW肯定是nuidentifiable asset。但是这个公式的意思其实是设计公司合并的时候子公司价值计算的，同学简单了解即可

举个例子，A要合并B，而B公司历史上曾经合并了C公司从而在账面确认了一部分由于合并C而产生的GW。那在A合并B的时候，计算B公司的 identifiable net assets的时候，就需要把B公司账面上关于合并C产生的GW剔除掉来计算净资产，而不能把这个GW也算在净资产价值里


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