微信扫一扫
实时资讯全掌握
Purchased goodwill is the difference between the aggregate fair value of the net assets of a business and the value of the business as a whole. If Big Co acquired Small Co 31 December 20X1, which of the following options could not contribute to the value of purchased goodwill? A. The trading advantages accruing to Big Co as a result of acquiring Small Co. B. The location of Small Co. C. The investments made by Small Co in training their workforce. D. The nature of the product range of Small Co. |