- negative goodwill
- отрицательная деловая репутация; возникает в случае, если цена приобретения компании ниже справедливой стоимости приобретаемых идентифицируемых чистых активов на дату приобретения.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
Look at other dictionaries:
Negative Goodwill — A gain occurring when the price paid for an acquisition is less than the fair value of its net assets. Depending on the circumstances, this is listed as a separate line item and usually recognized as income. Negative goodwill can sometimes occur… … Investment dictionary
negative goodwill — neigiama prestižo vertė statusas Aprobuotas sritis mokesčiai apibrėžtis Dydis, kuriuo, įsigyjant kito apmokestinamojo vieneto veiklą kaip kompleksą ar jo veiklos dalį kaip teisių ir prievolių visumą, organizaciniu požiūriu sudarančią autonomišką… … Lithuanian dictionary (lietuvių žodynas)
Negative Goodwill — The gain for a company when it makes an acquisition and pays less than the market value of the assets acquired. ► See Goodwill … Financial and business terms
negative goodwill — 1. In an *acquisition, the excess of the *fair value of acquired *net assets over the *consideration paid by an acquiring company. Contrast (positive) *goodwill. 2. The low esteem in which an organization’s reputation and *brands are held. 3. An… … Auditor's dictionary
negative goodwill on consolidation — The goodwill consolidation in which the price paid for an acquisition is less than the fair value of its net tangible assets. According to Financial Reporting Standard 10, negative goodwill should be recognized and separately disclosed on the… … Accounting dictionary
Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to … Wikipedia
goodwill — the excess price asked for the sale of a business over the value of its physical assets; an intangible asset, the price of which represents a payment for the existing client base and future profits. Glossary of Business Terms Excess of purchase… … Financial and business terms
Goodwill — Excess of the purchase price over the fair market value of the net assets acquired under purchase accounting. The New York Times Financial Glossary * * * goodwill good‧will [gʊdˈwɪl] noun [uncountable] ACCOUNTING the value that a business has in… … Financial and business terms
goodwill — 1. In an *acquisition, the excess of the Consideration paid by an acquiring company over the *fair value of acquired *net assets. Contrast *negative goodwill. 2. The value of an organization’s reputation and *brands that allow it to generate… … Auditor's dictionary
negative consolidation difference — A consolidation difference showing a credit balance. In acquisition accounting this will represent negative goodwill … Accounting dictionary
Goodwill Impairment — Goodwill that has become or is considered to be of lower value than at the time or purchase. From an accounting perspective, when the carrying value of the goodwill exceeds the fair value, then it is considered to be impaired. Negative publicity… … Investment dictionary