- negative goodwill on consolidation
- фин. отрицательная репутация при консолидации [при слиянии\]* (превышение реальной стоимости активов над выручкой от продажи компании)See:
Англо-русский экономический словарь.
negative goodwill on consolidation
Смотреть что такое "negative goodwill on consolidation" в других словарях:
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
negative consolidation difference — A consolidation difference showing a credit balance. In acquisition accounting this will represent negative goodwill … Accounting dictionary
Goodwill — Le goodwill (appelé aussi survaleur[1] ou écart d acquisition) est la différence entre l actif du bilan d une entreprise et la somme de son capital immatériel et matériel valorisée à la valeur de marché. Le goodwill est plus précisément un écart… … Wikipédia en Français
Badwill — Goodwill Le Goodwill (appelé aussi survaleur) est la différence entre l actif du bilan d une entreprise et la somme de son capital immatériel et matériel valorisée à la valeur de marché. Le Goodwill est plus précisément un écart d acquisition… … Wikipédia en Français
Survaleur — Goodwill Le Goodwill (appelé aussi survaleur) est la différence entre l actif du bilan d une entreprise et la somme de son capital immatériel et matériel valorisée à la valeur de marché. Le Goodwill est plus précisément un écart d acquisition… … Wikipédia en Français
Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… … Universalium
ZIONISM — This article is arranged according to the following outline: the word and its meaning forerunners ḤIBBAT ZION ROOTS OF ḤIBBAT ZION background to the emergence of the movement the beginnings of the movement PINSKER S AUTOEMANCIPATION settlement… … Encyclopedia of Judaism
India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… … Universalium
japan — japanner, n. /jeuh pan /, n., adj., v., japanned, japanning. n. 1. any of various hard, durable, black varnishes, originally from Japan, for coating wood, metal, or other surfaces. 2. work varnished and figured in the Japanese manner. 3. Japans,… … Universalium
Japan — /jeuh pan /, n. 1. a constitutional monarchy on a chain of islands off the E coast of Asia: main islands, Hokkaido, Honshu, Kyushu, and Shikoku. 125,716,637; 141,529 sq. mi. (366,560 sq. km). Cap.: Tokyo. Japanese, Nihon, Nippon. 2. Sea of, the… … Universalium
