FRS 17 and Negative goodwill: Difference between pages

Revision as of 15:51, 21 August 2013

Accounting.

Where the value of the net assets acquired is greater than cost, the difference will represent a discount or negative goodwill.

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-The former UK Financial Reporting Standard 17, dealing with retirement benefits.
+''Accounting''.
-Effective for periods commencing on or before 31 December 2014.
+Where the value of the net assets acquired is greater than cost, the difference will represent a discount or negative goodwill.
-Employee benefits are covered by Section 28 of FRS 102 for reporting periods starting on or after 1 January 2015.
 == See also ==
-* [[Deficit]]
+* [[Goodwill]]
-* [[Defined benefit pension scheme]]
-* [[IAS 26]]
-* [[Statement of total recognised gains and losses]]
-* [[FRS 102]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:Compliance_and_audit]]
-[[Category:Manage_risks]]