|
- UID
- 223399
- 帖子
- 290
- 主题
- 8
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-6
|
Vik - it looks like internally generated goodwill, brands, etc are not treated as intangible assets. Also I remember from CFA L1 (correct me If I am wrong), when you buy patents from another company, you do not consider that as an intangible asset as well…
In this specific example, they have also said the economic life is estimated to be about 6 years…would’t the goodwill is considered as infinite life and are tested for impairement only? |
|
发表于 2013-4-1 13:05
|