Gaois

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  2. BUSINESS AND COMPETITION|accounting|accounting · BUSINESS AND COMPETITION|accounting

    #623376

    IATE #1239603
    cáilmheas neamhcheannaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cáilmheas a ghintear go hinmheánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cáilmheas atá ginte go hinmheánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    originärer Firmenwert | zugewachsener Goodwill | selbst geschaffener Geschäfts- oder Firmenwert
    de
    Definition Wert, der der Differenz von Ertragswert und Substanzwert entspricht Reference "Gabler Wirtschaftslexikon Online, vgl. „Firmenwert“, https://wirtschaftslexikon.gabler.de/definition/firmenwert-36857 (2.8.2018)"
    internally generated goodwill | non-purchased goodwill | inherent goodwill
    en
    Definition goodwill presumed to be present in an existing business, although it has not been evidenced by a purchase transaction Reference "'inherent goodwill (internally generated goodwill; non-purchased goodwill)' (9.11.2021), Oxford Reference, A Dictionary of Accounting (4 ed.), Oxford University Press, 2010"
    Comment This type of goodwill has been generated by the company itself throughout the years and it is computed as being the difference between the company’s fair value and net assets’ value identifiable in the balance sheet.
    goodwill généré en interne | goodwill interne | fonds commercial généré en interne | fonds de commerce créé en interne | survaleur générée en interne | fonds commercial créé | fonds de commerce créé | fonds de commerce latent | survaleur créée en interne
    fr
    Definition actifs immatériels provenant de synergies internes entre les actifs identifiables et l’environnement (économique, social, humain, naturel, etc.), au sens large, dans lequel opère l’entreprise Reference "CAIRN Info - Matières à réflexion > Comptabilité financière, 2018 > Chapitre 17. Les concepts d’écart d’acquisition et de fonds commercial (16.12.2021)"