Helen
2024-05-14 10:58goodwill 和parital goodwill 的計算方法
所屬:CFA Level II > Financial Reporting and Analysis 視頻位置 相關試題
來源: 視頻位置 相關試題
1個回答
Alex Chagall助教
2024-05-15 09:51
該回答已被題主采納
同學,你好!
從公示上看,區(qū)別如下:
Full goodwill = consideration / % of interests acquired – fair value of net assets
Partial goodwill = consideration – fair value of net assets * % of interests acquired
具體例子詳見下圖~
望采納,謝謝!
祝你成功通過考試呀!
