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
equity method — A method of accounting for associated undertakings in which the investor initially discloses in its financial statements the amount of the investment at its cost, identifying any goodwill arising. In subsequent periods the carrying amount is… … Accounting dictionary
Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… … Accounting dictionary
purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… … Big dictionary of business and management
purchase method — Accounting for an acquisition using market value for the consolidation of the two entities net assets on the balance sheet. Generally, depreciation/ amortization will increase for this method (due to the creation of goodwill) compared to the… … Financial and business terms
IFRS 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… … Deutsch Wikipedia
International Financial Reporting Standard 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… … Deutsch Wikipedia
Purchase-Methode — Erwerbsmethode, Acquisition Accounting; international vorherrschende Methode der ⇡ Kapitalkonsolidierung zur bilanziellen Abbildung von ⇡ Unternehmenszusammenschlüssen. Neben sie tritt in bestimmten Fällen die ⇡ Pooling of Interests Methode. In § … Lexikon der Economics
Purchase accounting — Method of accounting for a merger in which the acquirer is treated as having purchased the assets and assumed liabilities of the acquiree, which are all written up or down to their respective fair market values, the difference between the… … Financial and business terms
