Goodwill on consolidation: Difference between revisions
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''This article unpicks the complexity to explain the purpose and process of consolidated group accounting.'' | ''This article unpicks the complexity to explain the purpose and process of consolidated group accounting.'' | ||
[[Category:Accounting,_tax_and_regulation]] |
Revision as of 11:01, 28 February 2018
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.