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eaglet · 2021年12月14日

Goodwill到底属不属于无形资产啊?

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.

我看答案里有助教说Goodwill属于无形资产,有助教又说不是,到底Goodwill属不属于无形资产啊?如果不是,那么C选项就不用用Goodwill来举例啊。

1 个答案

Kiko_品职助教 · 2021年12月15日

嗨,爱思考的PZer你好:


Goodwill属于无形资产啊,同时他又属于无形资产中的不可辨认资产,他不像商标著作权等可以单独购买。商誉是不可以单独购买而且没有有限寿命的,所以他是不可辨认的。

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