YL2023-08-31 15:56:25
YLModule 6-Practice Problems-Question 8-答案中的这句话：Under both International Financial Reporting Standards (IFRS) and US GAAP, if an item is acquired in a business combination and cannot be recognized as a tangible asset or identifiable intangible asset, it is recognized as goodwill. 这个知识点在教材第几页，有明确写？我只能找到答案中的最后一句话，对应下面截图中的标黄部分，对应书（2022）P329
回答（1）
Simon2023-09-03 15:51:21
Simon同学，上午好。截图1是原版书，截图2是notes。
首先，原版书中，只有IFRS下，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，有原话。
US GAAP要推导下。在US GAAP下，是不是goodwill，要判断下，如果intangible asset可以seperate，那么就不是good will。换言之，如果不能seperate，就是goodwill。而不能seperate，就是unidentifiable intangible asset（截图2），那么，他既不是tangible 也不是 identifiable intangible asset，所以也符合这句话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
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