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wenxing · 2018年12月19日

问一道题:NO.PZ2016012102000052 [ CFA I ]

问题如下图:商誉为啥费用化,哪里看出

选项:

A.

B.

C.

解释:

1 个答案
已采纳答案

品职辅导员_小明 · 2018年12月23日

这个goodwill是内部产生的,所以费用掉。

大原则是内部产生的无形资产费用掉,除了R&D有另外的规定。goodwill如果是外部产生的,比如A公司购买B公司产生的,就资本化

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