十五期考试题目与答案解析

ACCA每日一小考第十五期试题+答案解析
Which of the following options is the required treatment for purchased goodwill under IAS 38 Intangible Assets?
A. Retain goodwill in the statement of financial position indefinitely as an asset.
B. Eliminate goodwill immediately on acquisition against reserves.
C. Show goodwill as an asset but amortise it over a period to the income statement.
D. Show goodwill as a continuing deduction from equity.
E. Show goodwill as an asset but recognise its loss in value over time in the income statement.
您的答案：C 正确答案：E
答案解析：
The correct answer is: Show goodwill as an asset but recognise its loss in value over time in the income statement.

Goodwill used to be systematically amortised, but this was scrapped in favour of annual impairment tests as part of the IASB Improvement Project in 2003.