(Difference between pages)
imported>Doug Williamson |
imported>Doug Williamson |
| Line 1: |
Line 1: |
| 1. ''Intangible assets - financial reporting.''
| | ''European Union (EU).'' |
|
| |
|
| Goodwill is an intangible asset representing the additional premium - in excess of the value of net assets - paid to acquire control of a business.
| | Supervisory Review and Evaluation Process. |
|
| |
|
| Also known as positive goodwill.
| |
|
| |
|
| | | ==See also== |
| 2. ''Financial reporting - consolidated accounts.''
| | * [[European Banking Authority]] |
| | | * [[ICAAP]] |
| The excess of the total value of the whole business, above the net value of its individual assets and liabilities.
| | * [[ILAAP |
| | | * [[Liquidity risk]] |
| | | * [[Pillar 2]] |
| Relevant accounting standards include Sections 18, 19 and 27 of FRS 102.
| | * [[TSCR]] |
| | |
| | |
| 3. ''Intangible assets - reputational risk management.''
| |
| | |
| The positive reputation of a business.
| |
| | |
| | |
| == See also == | |
| * [[Acquisition accounting]] | |
| * [[Consolidated group accounts]] | |
| * [[Financial reporting]] | |
| * [[FRS 102]] | |
| * [[Goodwill on consolidation]] | |
| * [[Impairment]]
| |
| * [[Intangible assets]]
| |
| * [[Negative goodwill]]
| |
| * [[Net assets]]
| |
| * [[Reputational risk]] | |
| * [[Research & development]]
| |
| | |
| [[Category:Accounting,_tax_and_regulation]]
| |
| [[Category:Corporate_finance]]
| |
Revision as of 20:48, 13 August 2016
European Union (EU).
Supervisory Review and Evaluation Process.
See also
