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Hugo(Xie Lanzhi) · 2020年04月21日

问一道题:NO.PZ2018062004000076

问题如下:

Goodwill is equal to

选项:

A.

puchase 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.

puchase 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.

无形资产除了商誉还包括别的吧?比如trademark之类的,为什么只减去可辨认资产呢?

1 个答案

纠纠_品职答疑助手 · 2020年04月23日

嗨,爱思考的PZer你好:


同学注意这里的概念是可辨认的资产,不是说有形资产。

商誉属于不可辨认的资产,不能独立存在交易。商标,专利这样的无形资产也是属于可辨认的净资产,因为他们也可以独立交易的。

 

 


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