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*Baby 8 肖闲* · 2021年04月08日

请问C选项从哪里可以分析出来这个GOODWILL是外部化的?

NO.PZ2018062018000049

问题如下:

The expenditures of intangible assets are generally not capitalized if:

选项:

A.

they are developed internally.

B.

they are purchased in situations other than business combinations.

C.

they are acquired in a business combination.

解释:

A is correct. The costs to internally developed intangible assets are generally expensed when incurred.

请问C选项从哪里可以分析出来这个GOODWILL是外部化的?
1 个答案

纠纠_品职答疑助手 · 2021年04月09日

嗨,努力学习的PZer你好:


在公司并购中的的goodwill 是因为购买公司的时候有溢价,这部分溢价形成的无形资产。

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