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　　8. Goodwill
　　If a business has goodwill, it means that the value of the business as a going concern is greater than the value of its separate tangible assets. The valuation of goodwill is extremely subjective and fluctuates constantly. For this reason, non-purchased goodwill is not shown as an asset in the statement of financial position.
　　IAS 36 Impairment of assets applies.
　　Q7： 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.
　?。╝） It is incapable of realization separately from the business as a whole.
　?。╞） Its value has no reliable or predictable relationship to any costs which may have been incurred.
　?。╟） Its value arises from various intangible factors such as skilled employees, effective advertising or a strategic location. These indirect factors cannot be valued.
　?。╠） 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.
　　小編寄語：只要功夫深，鐵杵磨成針。考試也是這樣，只要夠努力，功到自然成。
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實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學習計劃推進學習進度
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為零基礎剛開始學習ACCA的學員特別定制		高頓名師