Helen
2024-05-14 12:01partial goodwill 和full goodwill 的區(qū)別是什么
所屬:CFA Level II > Financial Reporting and 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
Alex Chagall助教
2024-05-15 00:45
該回答已被題主采納
同學(xué),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(guò)考試呀!
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