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谢朝木 · 2021年12月17日

为什么不是C

  1. CFA I
  2. FRA

NO.PZ2018062004000076

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.

C错在哪里？为什么不选？
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2 个答案

Kiko_品职助教 · 2022年09月12日

嗨，从没放弃的小努力你好：


Property, Premise and Equipment,就是指固定资产。

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Kiko_品职助教 · 2021年12月17日

嗨，爱思考的PZer你好：


C说的是net asset的fair value。net asset 就是我们平时说的净资产，比如PP&E减去累计折旧，就是net pp&e

而商誉指的就是购买价格超过可辨认净资产的部分。所以是identifiable net asset ，这个一般是我们并购公司或者买公司的时候用到的概念，它对应的反义词就是不可辨认的净资产，unidentifiable net asset（比如商誉goodwill，这个就没办法估值，不知道应该多少钱）

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加油吧，让我们一起遇见更好的自己！

QE_erica · 2022年09月12日

pp&e是什么？

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