net assets of the associated companies and goodwill/negativegoodwill(netofaccumulatedamortisation)onacquisition. wingtaiproperties.com wingtaiproperties.com 綜合資產負債表則包括本集團應佔聯號公司 之資產淨值,及收購時產生之商譽/負商譽(扣除累計攤銷)。
GoodwillImpairmentWhen the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill arising from an acquisition took a step in a new direction. The IASB, seeking international convergence and global harmonisation, also implemented this change when it ...
amortizationofpurchasedintangibles,restructuring charges and acquisition-related charges. technologeeko.com technologeeko.com 非GAAP财务统计不包括约0.19美元后每股0.14美元,每股税后成本在2011财年第一季度和20 10年分别,主要用于购买的无形资产,重组费用以及与收购有关的费用摊销。
Goodwill is explicitly excluded[5] from the scope of the regulation and its amortisation is therefore considered not to be tax deductible. For acquisition of goodwill and customer related intangible assets on or after 8 July 2015, tax deductions for amortisation, and certain other charges, have...
Intangible Assets: For the purchaser the acquisition price of the fixed assets and intangibles will be the base for tax-depreciation purposes. Individual depreciation rates (higher than the standard rate) can normally be applied to secondhand assets.[1] Goodwill: must be amortised in 5 years (mi...
The EU Commission finds that tax amortisation of financial goodwill arising from the acquisition of foreign companies constitutes State aid that is incompatible with the internal market (Spain)Corporate taxation* Last October, the Commission adopted decision 2015/314 which was published in the Official...
Goodwill arising on an acquisition of a business is carried at cost less any accumulated impairment losses and is presented separately [...] equitynet.com.hk 因收購一項業務而產生之商譽乃按成本 減任 何 累計 減 值 虧損 列賬並在綜合財務狀況 表中分開呈列。 equitynet.com.hk [...] ...
goodwill impairment,amortisation,(gain)/loss on disposalof assets,integration expenses and net foreign [...] glencore.com glencore.com 截至二零一一年十月三十一日止十二個月,Viterra報告總資產約70億加元,經調整EBITDA為7 02百萬加元 (經調整EBITDA指未計融資費用、稅項、商譽減值、攤銷、出售資產(收益)/虧...
Capital expenditure on acquiring proprietary rights such aspatents,industrial design/trademarksis allowed as deduction of 20% on the cost of the acquisition of the proprietary rights for 5 years. Technology assets, including software can be depreciated for tax purposes in 2.5 years. ...
1) thedeclining-balance method, where the tax base is calculated as 70% of the previous accounts (book value) plus additions less proceeds of sales; or 2) the20% straight-line depreciation methodbased on yearly acquisition cost. The maximum allowed tax amortization is the difference between the...