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.
请问这里的book value和fair value有什么区别