讲义291页不是写了goodwill是unidentifiable IA吗，IA不就是Intangible asset吗，为什么又不属于了呢，是不是讲义写错了

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：

解释：

B is correct.

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.

解析：40年有效期的产品专利、无限期的专利权、商誉，这三类资产是否属于“intangible asset with a finite useful life”。

40年有效期的产品专利：属于intangible asset，且有finite（有限）使用寿命。-Yes

无限期专利权：属于intangible asset，但没有 finite useful life。-No

商誉：intangible asset的定义是要可辨认（identifiable），商誉是不可辨认的资产，因此不属于intangible asset，而且也没有 finite useful life。-No