请问a为何不对？虽然我知道c是对的。谢谢老师
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2017102901000050 assets thcseparatefrom the acquirecompany. assets thare neither tangible nor intifiable intangible assets. C is correct. Unr both InternationFinanciReporting Stanr (IFRS) anUS GAAP, if item is acquirein a business combination ancannot recognizea tangible asset or intifiable intangible asset, it is recognizegooill. Unr US GAAP, assets arising from contractuor legrights anassets thcseparatefrom the acquirecompany are recognizeseparately from gooill.我笔记关于有形资产和无形资产做的分类有问题吗，谢谢
B为什么不对？好想也挑不出来B错哪里啊。
的最后一句可以麻烦翻译吗
的最后一句话，在美国准则下，assets......are recognizeseparately from gooill, 没理解什么意思，从商誉中分出来确认吗？
