YL2024-02-27 12:27:10
YLhttps://www.gfedu.cn/squareques/id_891036.html，这题，Module 6-Practice Problems-Question 8- 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 这句话只适用于IFRS, 还是只适用于US GAAP，还是两者都适用？因为书上的这句话前面还有一句话，写的是：Under IFRS, the acquired individual assets include identifiable intangible assets that meet the definitional and recognition criteria. 那么接下去的这句话也只适用于IFRS？
回答（1）
Simon2024-02-27 15:34:25
Simon同学，上午好。
1. 注意看第一段，If the purchase price exceeds the sum of the amounts that can be allocated to individual identifiable assets and liabilities, the excess is recorded as goodwill. 超出 individual identifiable assets and liabilities的，都是商誉。
这句话US GAAP和IFRS都适用（截图1）
2. 您截图中黄色段落确实是特指的IFRS，但其实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表达的意思和If the purchase price exceeds the sum of the amounts that can be allocated to individual identifiable assets and liabilities, the excess is recorded as goodwill. 超出 individual identifiable assets and liabilities是一样的。
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