xixi2022-04-07 22:36:59

8 Under US GAAP, when assets are acquired in a business combination, goodwillmost likely arises from:A contractual or legal rights.B assets that can be separated from the acquired company.C assets that are neither tangible nor identifiable intangible assets8 C is correct. Under both International Financial Reporting Standards (IFRS)and US GAAP, if an item is acquired in a business combination and cannot berecognized as a tangible asset or identifiable intangible asset, it is recognized asgoodwill. Under US GAAP, assets arising from contractual or legal rights andassets that can be separated from the acquired company are recognized separately from goodwill.在美国准则下的这句话是什么意思？