inherent goodwill 和 purchased goodwill 有甚麼分別??

Question

inherent goodwill 和 purchased goodwill 有甚麼分別??

thanks a lots,

Answer 1

Reasons for payment of goodwill
1. a large number of regular customers who continue to deal with the new owner.
2. The business has a good reputation
3. It has experienced, efficient and reliable employees.
4. The business is situated in a good location.
5. It has good contacts woth suppliers.
6. It has well - known brand names that have not been calued and included as assets.


Purchased goodwill = Total price less value of net identifiable assets

至於 inherent潛在 goodwill(不太清楚)
個人理解為
現在仍未存在，but將來可能有
就好像， CEPA

交易會更佳
也可能對方買公司，會有一點discounts
令到買貨同內在goodwil唔同