(Difference between pages)
imported>Doug Williamson |
imported>Doug Williamson |
| Line 1: |
Line 1: |
| 1. ''Intangible assets - financial reporting.''
| | 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. |
| | |
| Goodwill is an intangible asset representing the additional premium - in excess of the value of net assets - paid to acquire control of a business.
| |
| | |
| Also known as positive goodwill.
| |
| | |
| | |
| 2. ''Financial reporting - consolidated accounts.''
| |
| | |
| The excess of the total book value of the whole business, above the net value of its individual assets and liabilities.
| |
| | |
| Relevant accounting standards include Sections 18, 19 and 27 of FRS 102.
| |
| | |
| | |
| 3. ''Intangible assets - reputational risk management.''
| |
| | |
| The positive reputation of a business.
| |
| | |
| It can sometimes be estimated as the difference between the market value of a business and its adjusted book value.
| |
| | |
|
| |
|
| == See also == | | == See also == |
| * [[Acquisition accounting]] | | * [[Goodwill]] |
| * [[Book value]]
| | * [[Group accounts]] |
| * [[Consolidated group accounts]] | | * [[Subsidiary]] |
| * [[Financial reporting]] | |
| * [[FRS 102]]
| |
| * [[Goodwill on consolidation]]
| |
| * [[Impairment]]
| |
| * [[Intangible assets]]
| |
| * [[Know-how]]
| |
| * [[Market value]]
| |
| * [[Negative goodwill]]
| |
| * [[Net assets]]
| |
| * [[Reputational risk]]
| |
| * [[Research & development]]
| |
| | |
| [[Category:Accounting,_tax_and_regulation]]
| |
| [[Category:Corporate_finance]]
| |
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.
See also
