goodwill (accounting)
21purchased goodwill — Goodwill acquired when an entity is purchased as opposed to that which has been internally generated. Positive goodwill arises where the purchase cost exceeds the aggregate fair values of the identifiable assets and liabilities. More details are… …
22Clean surplus accounting — method provides elements of a forecasting model that gives price as a function of earnings, expected returns, and change in book value.[1][2] Clean surplus accounting is calculated by not including transactions with shareholders (such as… …
23International Accounting Standards — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… …
24Profit (accounting) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
25acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… …
26acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… …
27Acquisition Accounting — A set of formal guidelines describing how assets, liabilities, noncontrolling interest and goodwill of a target company must be reported by a purchasing company on its Consolidated Statement of Financial Position. With acquisition accounting the… …
28consolidated goodwill — The difference between the fair value of the consideration given by an acquiring company when buying a business and the aggregate of the fair values of the separable net assets acquired. Goodwill is generally a positive amount. Under Financial… …
29consolidated goodwill — The difference between the fair value of the consideration given by an acquiring company when buying a business and the aggregate of the fair values of the separable net assets acquired. Goodwill is generally a positive amount. Under Financial… …
30International Accounting Standard 36 — Der International Accounting Standard 36 (kurz IAS 36) ist eine Standardvorschrift zur Rechnungslegung des International Accounting Standards Board (IASB) zur Wertminderung des Anlagevermögens von Unternehmen. Inhaltsverzeichnis 1 Definition 2… …
