问一道题：NO.PZ2016012102000052

问题如下：

PZ company reorganized the retirement benefit package and created employee goodwill which is estimated at $5 million of value. Also the corporation bought a patent with a 6-year useful life which is developed by its competitor. Should the goodwill and patent be recognized on its balance sheet?

选项：

Goodwill

Patent

Yes

解释：

PZ company should report the patent on the balance sheet and goodwill should be expensed when incurred.

老师，您好。讲义中的291页，goodwill为什么写的是 capitalized on the B/S?

添加评论

1 个答案

Olive_品职助教 · 2020年07月14日

嗨，努力学习的PZer你好：

公司并购产生的goodwill是要放在B/S中的。但这道题的goodwill并非并购产生，而是公司自己内部产生的，这种属于内部研发的无形资产，应该费用化。

patent是从外部购买的无形资产，要确认在B/S中。

-------------------------------
努力的时光都是限量版，加油！

添加评论

1
回答
0
关注
639
浏览

我要回答关注问题

相关问题

NO.PZ2016012102000052 问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet? GooillPatent A.YesYes B.NoYes C.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。什么叫“ recognizeon its balansheet?”没太看懂题在问什么

2024-11-18 13:29 1 · 回答

2024-04-28 10:47 1 · 回答

NO.PZ2016012102000052问题如下 PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet?GooillPatentA.YesYesB.NoYesC.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。请问资本化和费用化是什么意思？内部商誉费用化是要怎么记在哪个报表里呢？

2024-04-21 21:35 1 · 回答

NO.PZ2016012102000052问题如下PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet?GooillPatentA.YesYesB.NoYesC.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。内部产生的gooill可以再举几个例子吗？每次看到商誉只能想到并购

2022-04-17 23:44 1 · 回答

NO.PZ2016012102000052问题如下PZ company reorganizethe retirement benefit package ancreateemployee gooill whiis estimate$5 million of value. Also the corporation bought a patent with a 6-yeuseful life whiis velopeits competitor. Shoulthe gooill anpatent recognizeon its balansheet?GooillPatent A.YesYes B.NoYes C.NoNo B is correct.Unr both IFRS anUS GAAP, accounting gooill arising from acquisitions is capitalize The employee gooill is internally generateintangible assets. The costs incurreshoulexpensePZ company shoulreport the patent on the balansheet angooill shoulexpensewhen incurre 考点无形资产的确认根据IFRS和US GAAP，收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。PZ公司购买的专利Patent，属于外部购买的无形资产，要确认在B.S.中。如题

2022-04-03 11:03 1 · 回答

问一道题：NO.PZ2016012102000052

1 个答案

1

0

639

相关问题