Goodwill arising on acquisition is accounted for. Which statement is correct concerning the accounting treatment of positive goodwill arising on acquisition?


Goodwill arising on acquisition is accounted for. Which statement is correct concerning the accounting treatment of positive goodwill arising on acquisition?

A.Carried at cost, with an annual impairment review

B.Written off against reserves on acquisition

C.Amortised over its useful life

D.Revalued to fair value at each year end

正确答案:Carried at cost, with an annual impairment review


Tag:中国会计准则全英文 时间:2022-01-04 19:55:49

热门答案