wowo · 2024年10月17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.
在哪里能找到呢
王园圆_品职助教 · 2024年10月17日
同学你好，这道题其实涉及的是二级会重点讲的知识点了,一级原版书intangible assets部分有关于商誉Goodwill确认的相关内容，但是不应该是一级重点，所以没有收录进讲义
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也就是可辨认的identifiable 资产的公允价值之和
同学一级阶段了解一下这个题目就行，二级还会具体展开的哦
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.请问a和c有什么区别
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
