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未命名 · 2018年11月04日

问一道题:NO.PZ2018062018000049 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


你好,C选项的意思不就等同于无法和主体剥离,所以是unidentifiable IA,所以没有办法计提一个折旧,所以答案应该选择C吧,A是什么意思,什么叫developed internally?谢谢

1 个答案
已采纳答案

品职辅导员_小明 · 2018年11月05日

the cost to internally develop intangible assets are generally expensed when incurred.

这是原版书上的话,可以参考一下。这里重点是internally、

C选项goodwill,可以分为外部产生的和内部产的,外部产生的就是可以资本化,内部产生的需要费用化,C选项说的是外部产生的

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