王秋宇 · 2022年10月08日
NO.PZ2018062004000076
问题如下：
Goodwill is equal to
选项：
A.
purchase 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.
purchase 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a和c有什么区别
王园圆_品职助教 · 2022年10月08日
嗨，努力学习的PZer你好：
区别在于identifiable 这个字眼
因为商誉属于不可辨认的资产，所以如果被收购公司账面上本身含有商誉，不应该被考虑进被收购公司的资产价值内
举个例子，有一个A公司，本身自己过去收购了B公司，因而在资产负债表上记录了一笔商誉xxx元，A公司的总资产为yyy元。
现在，C公司想要收购A公司，那计算A公司的资产到底有多少的时候，就需要把A公司原本账上有的xxx元的商誉从资产里剔除不予考虑，也就是如果C公司购买A公司一共支付了zzz元时，应该计算的计入C公司账面的商誉=zzz-(xxx-yyy)
----------------------------------------------努力的时光都是限量版，加油！
blade8932 · 2022年10月28日
老师，不是应该是C公司商誉=ZZZ-(YYY-XXX)啊？是我理解错可吗？
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. 在哪里能找到呢
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？
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？
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.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
