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31 December, 19:39

When the implied value exceeds the aggregate fair values of identifiable net assets, the residual difference is accounted for as:a. excess of implied over fair value. b. a deferred credit. c. difference between implied and fair value. d. goodwill.

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  1. 31 December, 21:43
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    goodwill

    Explanation:

    Goodwill is when the purchase price of a company is greater than the fair market value of the company's identifiable assets and liabilities.
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