NO.PZ2023081403000032
问题如下：
Q. 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).
因为goodwill的存在，是否引起被投公司的账面价格升高？
另外，这里的book value是不是与价格其实没有关系？
