以下是高顿网校为大家整理的：p2公司报告。
 
　　Q:What are the main characteristics of goodwill which distinguish it from other intangible non-current assets? To what extent do you consider that these characteristics should affect the accounting treatment of goodwill? State your reasons.
 
　　Answer:
　　Goodwill may be distinguish from other intangible non-current assets by reference to the following characteristics.
　　(a) It is incapable of realization separately from the business as a whole.
　　(b) Its value has no reliable or predictable relationship to any costs which may have been incurred.
　　(c) Its value arises from various intangible factors such as skilled employees, effective advertising or a strategic location. These indirect factors cannot be valued.
　　(d) The value of goodwill may fluctuate widely according to internal and external circumstances over relatively short periods of time.
　　(e) The assessment of the value of goodwill is highly subjective.
 
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