回答(1)
Alex Chagall2024-05-15 00:45:37
同学,你好!
从公示上看,区别如下:
Full goodwill = consideration / % of interests acquired – fair value of net assets
Partial goodwill = consideration – fair value of net assets * % of interests acquired
具体例子详见下图~
望采纳,谢谢!
祝你成功通过考试呀!
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