开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

succi_z · 2022年05月17日

PZ2018062004000076

  1. CFA I
  2. FRA

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.

老师，您好。请问这道题为什么不选B，即减去净资产的账面价值呢？谢谢
添加评论
1 个答案

Kiko_品职助教 · 2022年05月18日

嗨，努力学习的PZer你好：


计算goodwill应该基于fair value。基础班讲义478页



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

  • 1

    回答

  • 0

    关注

  • 368

    浏览
相关问题

NO.PZ2018062004000076问题如下 Gooill is equtoA.purchase pri- acquirer's interest in the fair value of the intifiable net assetB.purchase pri- acquirer's interest in the book value of the intifiable net assetsC.purchase pri- acquirer's interest in the fair value of net assetsA is correct. Gooill is intangible asset, whiis equto the puchase priexcess of acquirer's interest in the fair value of the intifiable net asset.​acquirer's interest in the fair value这句话是什么意思啊？

2024-01-14 18:09 1 · 回答

NO.PZ2018062004000076 问题如下 Gooill is equto A.purchase pri- acquirer's interest in the fair value of the intifiable net asset B.purchase pri- acquirer's interest in the book value of the intifiable net assets C.purchase pri- acquirer's interest in the fair value of net assets A is correct. Gooill is intangible asset, whiis equto the puchase priexcess of acquirer's interest in the fair value of the intifiable net asset. purchase pri- acquirer's interest in the fair value of the intifiable net asset——购买价格-收购方在可辨认净资产公允价值中的权益商誉明明是，收购价格超过被收购全部资产的部份。为什么会是A呢？

2023-01-25 09:57 1 · 回答

NO.PZ2018062004000076问题如下 Gooill is equtoA.purchase pri- acquirer's interest in the fair value of the intifiable net assetB.purchase pri- acquirer's interest in the book value of the intifiable net assetsC.purchase pri- acquirer's interest in the fair value of net assetsA is correct. Gooill is intangible asset, whiis equto the puchase priexcess of acquirer's interest in the fair value of the intifiable net asset.请问a和c有什么区别

2022-10-08 12:27 2 · 回答

NO.PZ2018062004000076 purchase pri- acquirer's interest in the book value of the intifiable net assets puchase pri- acquirer's interest in the fair value of net assets A is correct. Gooill is intangible asset, whiis equto the puchase priexcess of acquirer's interest in the fair value of the intifiable net asset.C错在哪里？为什么不选？

2021-12-17 09:47 2 · 回答