Gaois

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2 results

  1. BUSINESS AND COMPETITION|accounting

    #576668

    IATE #3519951
    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
  2. TRADE|distributive trades|distributive trades · BUSINESS AND COMPETITION|accounting|accounting

    #639068

    IATE #2220785
    cáilmheas diúltach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    negative goodwill
    en
    Definition purchase price of a business that is less than the net value of its identifiable assets Reference "HM Revenue & Customs > The Library > Staff Manuals > CIRD Manual > CIRD30535 - Intangible assets, http://www.hmrc.gov.uk/manuals/cirdmanual/CIRD30535.htm (9.3.2009)"