US GAAP和IFRS/CICPA关于商誉的处理差异——【所谓完全商誉法和部分商誉法】
百度查完还是有点蒙圈于是自己写了个例子，得出这个好记得结论。。（图片红字）

理论是这样讲的：
(1) US GAAP （full goodwill method）：
Goodwill = FV of subsidiary - FV of subsidiary's net asset
NCI = FV of subsidiary * NCI%

(2) IFRS/CICPA (partial goodwill method) ：
Goodwill = acquisition of cost - FV of subsidiary's net asset acquired
NCI = FV of subsidiary's net identifiable asset *NCI %

通过例子可以看到在consol FS层面，区别就是goodwill 和 NCI在US GAAP下同时包含了少数股东的商誉，而IFRS/CICPA不包含。

#扇贝打卡# 扇贝英语单词特训第496天：完成101个单词，明天继续 https://t.cn/ROXlfbI
《subsistence[英] [səbˈsɪst(ə)ns][美] [səbˈsɪstəns]
释义：
n.勉强生存,维持生计;【主律】有效》――（means of subsistence 生活资料!subsistence problem 温饱问题!Tenet of enterprise : Pursue subsistence on quality , development on variety and create credit on service 我们的企业宗旨是：以质量求生存，以品种求发展，以服务创信誉!不及物动词 vi.
1.
活下去,维持生活[(+on)]
Survivors of the air crash subsisted on wild fruits.
空难事件的幸存者以野果维持生命。
2.
存在;继续存在
The living things on the earth could not subsist on Mars.
地球上的生物不可能在火星上生存。
3.
【哲】(逻辑上)成立
4.
在(于),固有(在)[(+in)]）[subsist [səb'sist]
vi. 供给食物, 维持生活, 生存 vt. 供养.=存活exist. subsistent英音：[səb'sistənt]美音：[səb'sɪstənt]形容词 a.
1.
实际存在的;现存的
2.
生计的
3.
固有的.]【辨】 substantial 本质的；物质的 sustain 维持，支持 prosperity [prɔs'periti]

[英解] [拼写] [会了!]
n. 繁荣,兴旺

Written lesson plans must be helpful, which can stimulate the process of effective teaching. of course, during class, every various situation exists. However, I still stick to my view that teachers are supposed to make adequate teaching plans according to the main aims and subsidiary aims. Through the plans, we can first think over the gap between the aims and the knowledge that our learners have mastered. Make a good arrangement for the class to fill the gap and even improve the level. And what's more, after doing careful plans, carrying out the plans, and reflecting the real teaching procedures, teachers can summarize abundant methods to tackle the emergences that if something expected happens during the class, what teachers can do to continue effective and meaningful teaching! In a word, enough plans in advance, great achievements in the end! Keep up learning TKT![good][给力]