Negative goodwill

From ACT Wiki
Revision as of 07:28, 22 June 2014 by Doug Williamson (Talk | contribs) (Categorise the page and clarify wording.)

(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to: navigation, search

Accounting.

Negative goodwill may arise in an acquisition.

Where the total value of net assets acquired is greater than the total purchase price paid, the difference represents a discount or negative goodwill.


See also