YL
2024-02-27 12:27http://www.h8045.cn/squareques/id_891036.html，這題，Module 6-Practice Problems-Question 8- 這句話(huà)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 這句話(huà)只適用于IFRS, 還是只適用于US GAAP，還是兩者都適用？因?yàn)闀?shū)上的這句話(huà)前面還有一句話(huà)，寫(xiě)的是：Under IFRS, the acquired individual assets include identifiable intangible assets that meet the definitional and recognition criteria. 那么接下去的這句話(huà)也只適用于IFRS？
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2024-02-27 15:34
該回答已被題主采納
同學(xué)，上午好。
1. 注意看第一段，If the purchase price exceeds the sum of the amounts that can be allocated to individual identifiable assets and liabilities, the excess is recorded as goodwill. 超出 individual identifiable assets and liabilities的，都是商譽(yù)。
這句話(huà)US GAAP和IFRS都適用（截圖1）
2. 您截圖中黃色段落確實(shí)是特指的IFRS，但其實(shí)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表達(dá)的意思和If the purchase price exceeds the sum of the amounts that can be allocated to individual identifiable assets and liabilities, the excess is recorded as goodwill. 超出 individual identifiable assets and liabilities是一樣的。
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