xixi2021-11-10 16:45:58

这一题说在US GAAP下goodwill来源为什么不选AB？我在原版书上找到这一段话，看完之后感觉AB都对。Under IFRS, the acquired individual assets include identifiable intangible assets that meet the definitional and recognition criteria. Otherwise, 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. Under US GAAP, there are two criteria to judge whether an intangible asset acquired in a business combination should be recognised separately from goodwill: The asset must be either an item arising from contractual or legal rights or an item that can be separated from the acquired company.