可辨认净资产(Net Identifiable Assets)为可辨认资产与负债的差额。购买企业在确定所购入的可辨认资产和所承担的债务的公允价值时，可以采用市价、账面价值、重置成本、现值、估计售价、评估价以及可变现净值等方法。确定所采用的方法时，必须考虑所购买的资产和承担的债务在合并日后的预期用途。
间接计量模式下对商誉的计量主要是通过企业整体价值扣减可辨认净资产的公允价值。
And in the indirect way goodwill can be measured as the excess of the value of the whole company over the fair value of net assets.
购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。
Thee acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation.
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