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 — good·will / gu̇d ˌwil/ n 1: an intangible asset that is made up of the favor or prestige which a business has acquired beyond the mere value of what it sells due to the personality or experience of those conducting it, their reputation for skill… … Law dictionary
Goodwill — Der Geschäfts oder Firmenwert (GoF) entspricht dem Ertragswert abzüglich des Substanzwertes eines Unternehmens. Der Substanzwert weicht von den Buchwerten ab, da er normalerweise auch die Stillen Reserven berücksichtigt. Buchwert des… … Deutsch Wikipedia
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
impairment review — A review, which under Financial Reporting Standard 11, should be conducted by entities if events or changes in circumstances indicate that the carrying amount of a fixed asset or goodwill may not be recoverable. If intangible assets or goodwill… … Accounting dictionary
goodwill — An intangible asset reflecting a business s customer connections, reputation, and similar factors. It can be valued as the difference between the value of the separable net assets of a business and the total value of the business. Purchased… … Accounting dictionary
goodwill — An intangible asset reflecting a business s customer connections, reputation, and similar factors. It can be valued as the difference between the value of the separable net assets of a business and the total value of the business. Purchased… … Big dictionary of business and management
impairment — A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount. This may be owing to obsolescence, damage, or a fall in the market value of such assets. Financial Reporting Standard 11 sets out the regulations for… … Accounting dictionary
consolidated 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… … Accounting dictionary
consolidated 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… … Big dictionary of business and management
