Accounting for IGCSE & O level - Final Statements (Section 13 - No. 26)
What best describes goodwill?
The value of a company's physical assets.
The excess of the purchase price over the fair value of net assets acquired.
The amount of cash a company has in the bank.
The company's debt.
説明
Goodwill is an intangible asset representing the excess of the purchase price over the fair value of net assets acquired in a business combination.