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标题: [学习疑问] 求助，level1 FRA 请问如何理解'Internally goodwill is expensed as incurred' [打印本页]

作者: nononon 时间: 2013-10-18 16:22 标题: 求助，level1 FRA 请问如何理解'Internally goodwill is expensed as incurred'

rt不懂
1 关expense什么事？
2 既然expense增加了，那么根据assets=liabilities+contributed capital+beginning retained earnings+revenues-expenses-dividends
肯定还有别的一项会变动，是啥变了？

作者: adjani.zhang 时间: 2013-10-18 16:59

回复 1# nononon

1. GAAP规定。企业自己创造的不计入balance sheet，为了防止财务操作，人为增加asset；外部购买则计入，M&A时。
2. expense 增加 -> net income 减少

作者: nononon 时间: 2016-5-11 18:38

回复 2# adjani.zhang

谢谢！

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