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临江仙 · 2023年01月25日

purchase price - acquirer's interest in the fair value of the identifiable net asset

  1. CFA I
  2. FRA

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.


purchase price - acquirer's interest in the fair value of the identifiable 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？

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王园圆_品职助教 · 2023年01月25日

嗨，爱思考的PZer你好：


同学你好，这道题其实涉及的是二级会重点讲的知识点了

本题其实涉及的是一个特殊的情况，A收购B，但是B在几年前曾经高价收购过C，所以B在被收购的时候，其实账面上有当年收购C产生的商誉

此时，我们计算B的所有资产的公允价值的时候，就需要把B账上的这笔商誉去除——因为商誉是不可辨认的资产

即，最后计算B的总资产公允价值的时候，是不可以考虑其账面的商誉的，需要去除后计算。

然后A收购B的商誉 = A的收购价 - B所有的不包含商誉的资产的公允价值之和

这就是A和C的区别

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