Q28.Green Tech Incorporated recently paid more than the net book value to acquire Cleanway Corporation Cleanway operates an active research and development program into environmentally friendly cleaning products. GreenTeach is very interested in this research program as well as the good management team in place at Cleanway. The excess price paid over the net book value of the assets should be accounted for on GreenTech’s financial statements as: A. goodwill B. a trademark. C. Am expense in the period of acquisition. D. An intangible asset, research and development.
答案和详解如下：
Q28. A Study Session 9-41.f The excess price paid over the net book value during an acquisition that cannot be assigned to other identifiable assumed to be for goodwill.
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发表于 2007-11-7 09:50
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