NO.PZ2016012101000076
问题如下:
The initial measurement of goodwill is most likely affected by:
选项:
A.an acquisition’s purchase price.
B.the acquired company’s book value.
C.the fair value of the acquirer’s assets and liabilities.
解释:
A is correct.
Initially, goodwill is measured as the difference between the purchase price paid for an acquisition and the fair value of the acquired, not acquiring, company’s net assets (identifiable assets less liabilities).
解析:考的是goodwill的定义。Goodwill是并购时的买价减去被投资公司的fair value of net identifiable assets,A正确。B错误,因为不是book value 而是fair value。C错误,不是并购者(acquirer)而是被并购公司(acquired)的fair value。
book value 和 fair value, carrying value区别是什么?