问题如下:
Goodwill is equal to
选项:
A.puchase 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.puchase 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.
无形资产除了商誉还包括别的吧?比如trademark之类的,为什么只减去可辨认资产呢?