Goodwill is calculated as being:

Vendor: CIMA
Product: BA3
Update on: Jul 29, 2025
Questions: 393

CIMA BA3 Question Answer

The excess of the purchase price of an acquired business over the fair value of its separable net assets

The excess of the true value of a business over the net book value of its separable net assets

The excess of the purchase price of an acquired business over the net book value of its separable net assets

The increase in the value of non-current assets as a result of revaluation

CIMA BA3 Summary

Price: $52.5 ~~$149.99~~