NO.PZ2023081403000032
问题如下：
Q. The initial measurement of goodwill is most likely affected by:选项：
A.an acquisition’s purchase price.
B.the acquired company’s book value.
C.the fair value of the acquirer’s assets and liabilities.
解释：
A is correct. Initially, goodwill is measured as the difference between the purchase price paid for an acquisition and the fair value of the acquired, not acquiring, company’s net assets (identifiable assets less liabilities).
为什么选a呢。。。。。
