NO.PZ2016012102000052
问题如下:
PZ company reorganized the retirement benefit package and created employee goodwill which is estimated at $5 million of value. Also the corporation bought a patent with a 6-year useful life which is developed by its competitor. Should the goodwill and patent be recognized on its balance sheet?
选项:
解释:
B is correct.
Under both IFRS and US GAAP, accounting goodwill arising from acquisitions is capitalized.
The employee goodwill is internally generated intangible assets. The costs incurred should be expensed.
PZ company should report the patent on the balance sheet and goodwill should be expensed when incurred.
考点:无形资产的确认
根据IFRS和US GAAP,收购产生的商誉应资本化。员工商誉是内部形成的无形资产。成本发生应费用化。
PZ公司购买的专利Patent,属于外部购买的无形资产,要确认在B.S.中。
如题