NO.PZ2018062018000050
问题如下：
Under IFRS, when assets are acquired in a business combination, they may be recognized as goodwill if:
选项：
A.the assets are tangible.
B.the assets are identifiable intangible.
C.the assets are neither tangible nor identifiable intangible.
解释：
C is correct. Under IFRS, the acquired individual assets include identifiable intangible assets that meet the definition and recognition criteria. Otherwise, if the item is acquired in a business combination and cannot be recognized as a tangible asset or an identifiable intangible asset, it is recognized as goodwill.
goodwill会出现在balance sheet上吗？是以什么科目出现呢？
