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luckygrace · 2024年04月21日

资本化和费用化

  1. CFA I
  2. FRA

NO.PZ2016012102000052

问题如下：

PZ company reorganized the retirement benefit package and created employee goodwill which is estimated at $5 million of value. Also the corporation bought a patent with a 6-year useful life which is developed by its competitor. Should the goodwill and patent be recognized on its balance sheet?

选项：

Goodwill
Patent

A.

Yes
Yes

B.

No
Yes

C.

No
No

解释：

B is correct.

Under both IFRS and US GAAP, accounting goodwill arising from acquisitions is capitalized.

The employee goodwill is internally generated intangible assets. The costs incurred should be expensed.

PZ company should report the patent on the balance sheet and goodwill should be expensed when incurred.

考点：无形资产的确认

根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。

PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。

请问资本化和费用化是什么意思？ 内部商誉费用化是要怎么记在哪个报表里呢？

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王园圆_品职助教 · 2024年04月21日

同学你好，资本化和费用化都是一种记账方式

资本化就是公司花了一笔钱，不在利润表中以费用的形式体现，而是在资产下记一个资产的增加——就是cash 减少一笔同时资产增加一笔

而费用化，就是公司花了一笔钱，同时直接在利润表中以费用的形式体现——cash 减少一笔，同时I/S 表费用增加一笔

内部商誉费用化就是上面绿色的步骤，现金减少5M，同时I/S表确认一笔费用5M

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