Goodwill on consolidation: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson (Expand scope to link with Subsidiary page.) |
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* [[Goodwill]] | * [[Goodwill]] | ||
* [[Group accounts]] | * [[Group accounts]] | ||
* [[Subsidiary]] | |||
Revision as of 19:38, 27 November 2014
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.