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
- 上一篇:A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise
- 下一篇:Where the purchase price of an acquisition is less than the aggregate fair value of the net assets acquired, which one of the following accounting treatments of the difference is required ?