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mayduke · 2022年04月17日

内部goodwill

  1. CFA I
  2. FRA

NO.PZ2016012102000052

问题如下：

PZ company reorganized the retirement benefit package and created employee goodwill which is estimated at $5 million of value. Also the corporation bought a patent with a 6-year useful life which is developed by its competitor. Should the goodwill and patent be recognized on its balance sheet?

选项：

Goodwill
Patent

A.

Yes
Yes

B.

No
Yes

C.

No
No

解释：

B is correct.

Under both IFRS and US GAAP, accounting goodwill arising from acquisitions is capitalized.

The employee goodwill is internally generated intangible assets. The costs incurred should be expensed.

PZ company should report the patent on the balance sheet and goodwill should be expensed when incurred.

考点：无形资产的确认

根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。

PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。

内部产生的goodwill可以再举几个例子吗？每次看到商誉只能想到并购

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Kiko_品职助教 · 2022年04月18日

嗨，从没放弃的小努力你好：


比如公司内部研发产生的无形资产。就属于内部产生的goodwill

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

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