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免費(fèi)聽課》 8. Goodwill
If a business has goodwill, it means that the value of the business as a going concern is greater than the value of its separate tangible assets. The valuation of goodwill is extremely subjective and fluctuates constantly. For this reason, non-purchased goodwill is not shown as an asset in the statement of financial position.
IAS 36 Impairment of assets applies.
Q7: What are the main characteristics of goodwill which distinguish it from other intangible non-current assets? To what extent do you consider that these characteristics should affect the accounting treatment of goodwill? State your reasons.
Answer:
Goodwill may be distinguish from other intangible non-current assets by reference to the following characteristics.
?。╝) It is incapable of realization separately from the business as a whole.
?。╞) Its value has no reliable or predi
ctable relationship to any costs which may have been incurred.
?。╟) Its value arises from various intangible factors such as skilled employees, effective advertising or a strategic location. These indirect factors cannot be valued.
(d) The value of goodwill may fluctuate widely according to internal and external circumstances over relatively short periods of time.
?。╡) The assessment of the value of goodwill is highly subjective.
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