BUSINESS AND COMPETITION|accounting
- cáilmheas diúltach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- negative goodwill
- en
- Definition Any (remaining) excess, as at the date of the exchange transaction, of the acquirer’s interest in the fair values of the identifiable assets and liabilities acquired over the cost of the acquisition. Reference IASCF, Key term list