NO.PZ2018062018000050
问题如下:
Under IFRS, when assets are acquired in a business combination, they may be recognized as goodwill if:
选项:
A.the assets are tangible.
B.the assets are identifiable intangible.
C.the assets are neither tangible nor identifiable intangible.
解释:
C is correct. Under IFRS, the acquired individual assets include identifiable intangible assets that meet the definition and recognition criteria. Otherwise, if the item is acquired in a business combination and cannot be recognized as a tangible asset or an identifiable intangible asset, it is recognized as goodwill.
这道题好奇怪 明明讲的是goodwill是不可辨认的典型 怎么到这又变成2个都不是了 到底是啥 这章的课后题全都没有讲到过 这视频有啥用