56. Assume U.S. GAAP (generally accepted accounting principles) applies unless
otherwise noted.
During late December 2008 Company A acquires a small competitor, Company
B. During the evaluation of the acquisition it is determined that the customer lists
of Company B have a fair value of $50,000. Company A has spent $15,000
during the year updating and maintaining its own customer lists. What will be the
value of the customer list intangible asset on Company A’s 31 December 2008
consolidated financial statements?
A. $15,000.
B. $50,000.
C. $65,000.
Bạn đang xem 56. - CFA MOCK EXAM LEVEL I MOCK EXAM MORNING 2009