李同学2019-01-17 21:49:36

After reading the financial statements and footnotes of a company that follows IFRS, an analyst identified the following intangible assets: product patent expiring in 40 years; copyright with no expiration date; and goodwill acquired 2 years ago in a business combination. Which of these assets is an intangible asset with a finite useful life? A Product patent and copyright. B Only product patent. C Copyright and goodwill. 查看解析 上一题 下一题 正确答案B 您的答案B本题平均正确率：75% Intangible Assets难度：一般 推荐：      答案解析 A product patent with a defined expiration date is an intangible asset with a finite useful life. A copyright with no expiration date is an intangible asset with an indefinite useful life. Goodwill is no longer considered an intangible asset under IFRS and is considered to have an indefinite useful life. 请问： 1.商誉只在IFRS下不属于无形资产吗？GAAP呢? 2.商誉不记录在BS表中吗？