YL
2023-08-31 15:56Module 6-Practice Problems-Question 8-答案中的這句話：Under both International Financial Reporting Standards (IFRS) and US GAAP, if an item is acquired in a business combination and cannot be recognized as a tangible asset or identifiable intangible asset, it is recognized as goodwill. 這個知識點(diǎn)在教材第幾頁，有明確寫？我只能找到答案中的最后一句話，對應(yīng)下面截圖中的標(biāo)黃部分，對應(yīng)書（2022）P329
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Simon助教
2023-09-03 15:51
該回答已被題主采納
同學(xué)，上午好。截圖1是原版書，截圖2是notes。
首先，原版書中，只有IFRS下，if the item is acquired in a business combination and cannot be recognised as a tangible or identifiable intangible asset, it is recognised as goodwill，有原話。
US GAAP要推導(dǎo)下。在US GAAP下，是不是goodwill，要判斷下，如果intangible asset可以seperate，那么就不是good will。換言之，如果不能seperate，就是goodwill。而不能seperate，就是unidentifiable intangible asset（截圖2），那么，他既不是tangible 也不是 identifiable intangible asset，所以也符合這句話if the item is acquired in a business combination and cannot be recognised as a tangible or identifiable intangible asset, it is recognised as goodwill
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