goodwill (accounting)
91Normes comptables IFRS — 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… …
92Panorama des IFRS et perspectives d'avenir — 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… …
93Panorama des IFRS et perspectives d’avenir — 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… …
94Référentiel IFRS — 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… …
95brands — Intangible assets, such as a product or company name, sign, symbol, design, or reputation, which if operated in combination will lead to greater benefits from the sales or service through brand differentiation. The accounting treatment for brands …
96Valuation (finance) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
97Write-off — The term write off (or write down) describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as… …
98Amortization (business) — For other uses of Amortization, see the Amortization disambiguation page. Amortization is the distribution of a single lump sum cash flow into many smaller cash flow installments, as determined by an amortization schedule. Unlike other repayment… …
99IFRS 3 — Der International Financial Reporting Standard 3 (IFRS 3) ist ein Rechnungslegungsstandard des International Accounting Standards Board (IASB), welcher die Bilanzierung von Unternehmenszusammenschlüssen zum Gegenstand hat. Inhaltsverzeichnis 1… …
100intangible asset — invisible asset An asset that can neither be seen nor touched. The most common of these are competencies, goodwill, and intellectual property such as patents, trademarks, and copyrights. Goodwill is probably the most intangible and invisible of… …
