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杨舒芃 · 2021年05月29日

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

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

1 个答案

纠纠_品职答疑助手 · 2021年05月29日

嗨,爱思考的PZer你好:


identifiable asset 是可以单独辨认资产。

B的意思是这个资产是可辨认的无形资产。所以不对

C的意思是这个资产既不是有形资产,又不是可辨认的无形资产

good will 是不能单独辨认的资产,所以C是符合的。


课后题视频是针对原版书课后题,我们题库里面的题库有的是来自原以前的原版书,mock或者自编题目,所以不一定都会说到。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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