Goodwill on consolidation: Difference between revisions
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An asset reported in a consolidated group balance sheet, based on the excess - if any - of the purchase price paid for the investment in a subsidiary, over the holding company's share of the subsidiary's net assets. | An asset reported in a consolidated group balance sheet, based on the excess - if any - of the purchase price paid for the investment in a subsidiary, over the holding company's share of the subsidiary's net assets. | ||
== See also == | == See also == | ||
* [[Goodwill]] | * [[Goodwill]] | ||
* [[Group accounts]] | * [[Group accounts]] | ||
* [[Subsidiary]] | |||
== Other resources == | |||
[[Media:Apr15TTqualifications45-47.pdf| All together now - consolidation accounting, The Treasurer]] | |||
''Consolidation can seem complicated.'' | |||
''This article unpicks the complexity to explain the purpose and process of consolidated group accounting.'' | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 22:47, 16 January 2024
An asset reported in a consolidated group balance sheet, based on the excess - if any - of the purchase price paid for the investment in a subsidiary, over the holding company's share of the subsidiary's net assets.
See also
Other resources
All together now - consolidation accounting, The Treasurer
Consolidation can seem complicated.
This article unpicks the complexity to explain the purpose and process of consolidated group accounting.
