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XIUGINGMAN · 2020年08月26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.

请问这里的book value和fair value有什么区别

1 个答案

Olive_品职助教 · 2020年08月27日

嗨,努力学习的PZer你好:


book value是账面价值,也就是账面上显示的数字。fair value是公允价值,可以简单理解为(公平交易的)市场价格。

计算goodwill应该基于fair value。这个在基础班讲义最后一页有讲。

 

 


-------------------------------
努力的时光都是限量版,加油!


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