老师您好，您在课上说Fair value of net identifiable asset里有book value of net identifiable assets,fair value appreciation ，如果要算GOOD WILL就用购买的价格减去fair value of net identifiable asset ,老师我的疑问就是到底什么是net asset?是equity+liability=asset还是就是Equity?因为有的题目里算GOOD WILL,题目直接用Acquisition price-fair value of net assets(retained earning+common stock)=goodwill，为啥这里的ASSET不是liability+share equity而只有EQUITY? 谢谢您
