impairment of goodwill

См. также в других словарях:

• Goodwill Impairment — Goodwill that has become or is considered to be of lower value than at the time or purchase. From an accounting perspective, when the carrying value of the goodwill exceeds the fair value, then it is considered to be impaired. Negative publicity… …   Investment 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

• 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