Topic: Intangible Assets and Goodwill

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FA – May 2024 – L1 – SA – Q6 – Intangible Assets and Goodwill

Identifies the correct description of goodwill in financial statements.

Which of the following about goodwill is true?

A. Goodwill is always recognised as an intangible asset in an entity’s financial statements.
B. Goodwill represents the total value of a business’s assets and liabilities.
C. The value of a business is solely based on the value of its net assets.
D. Goodwill reflects a business’s potential to generate future profits, making it an intangible asset.
E. Successful businesses do not have goodwill as it is not considered a valuable aspect during acquisitions.

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FA – May 2024 – L1 – SA – Q6 – Intangible Assets and Goodwill

Identifies the correct description of goodwill in financial statements.

Which of the following about goodwill is true?

A. Goodwill is always recognised as an intangible asset in an entity’s financial statements.
B. Goodwill represents the total value of a business’s assets and liabilities.
C. The value of a business is solely based on the value of its net assets.
D. Goodwill reflects a business’s potential to generate future profits, making it an intangible asset.
E. Successful businesses do not have goodwill as it is not considered a valuable aspect during acquisitions.

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