Which of the following statements about goodwill created in a business combination is least accurate() A. Goodwill is amortized. B. Goodwill is tested annually for impairment. C. Goodwill is capitalized. 相关知识点: 试题来源: 解析 A 从商业并购中获得的商誉(goodwill)在资产负债表上进行资本...
This chapter presents a variety of ways in which business combination may be structured for legal, taxation, or other reasons. A business combination may be effected directly or indirectly. All business combinations must be accounted for using the purchase method. Negative goodwill must be ...
D. IFRS requires a reporting unit’s implied fair value for goodwill to be calculated as the excess of such unit’s fair value over the fair value of its identifiable net assets. E. Neither US GAAP, nor IFRS, provide that goodwill impairments will not be recoverable once recognized.如...
那么如何去计算这30%少数股东的权益呢?根据IRFS3 BUSINESS COMBINATION,我们有2种方法,方法一是用公允价值;方法二是用少数股东权益%乘以被收购日当天的净资产。 那现在让我们高顿财经的ACCA F7老师来告诉大家这2种方法来计算商誉的结果: 方法一: 如果在被收购日当天,少数股东权益的公允价值是2块钱,那么商誉就等于1...
goodwill acquired in a business combination Goodwill and impairment The asset of goodwill does not exist in a vacuum; rather, it arises in the group accounts because it is not separable from the net assets of the subsidiary that have just been acquired. The impairment ...
那么在计算商誉的时候我们不能光用上述的公式去计算,比如说10-6=4块钱。因为在这个情况下面,我们还要考虑剩下30%少数股东 的利益。那么如何去计算这30%少数股东的权益呢?根据IRFS3 BUSINESS COMBINATION,我们有2种方法,方法一是用公允价值;方法二是用少数股东权益%乘以被收购日当天的净资产。
C. they are acquired in a business combination. 解释: A is correct. The costs to internally developed intangible assets are generally expensed when incurred. 我看答案里有助教说Goodwill属于无形资产,有助教又说不是,到底Goodwill属不属于无形资产啊?如果不是,那么C选项就不用用Goodwill来举例啊。添加...
In accounting, goodwill is an intangible asset associated with a business combination. Goodwill is recorded when a company acquires (purchases) another company and the purchase price is greater than 1) the fair value of the identifiable tangible and intangible assets acquired, minus 2) the liabili...
GW should be recognised on a business combination. This is calculated as the difference between: (a)The aggregate of the fair value of the consideration transferred and the non-controlling interest in the acquiree at the acquisition date, and (b)The fair value of the acquiree’s identifiable ...
A business like that, therefore, might well have sold for the value of its net tangible assets, or for $18 million. In contrast, we paid $25 million for See’s, even though it had no more in earnings and less than half as much in “honest-to-God” assets. Could less really have...