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