The net asset value of a company'sSecurities.This is calculated by subtracting from the company's total assets the following items: intangible assets (such as goodwill), current liabilities, and long-term liabilities andEquityissues. This figure, divided by the total number of bonds or of shar...
amortization of other intangible ass goodwill goodwill 二级 持有至到期投资 investments 三级 会籍债券 membership debentures 三级 投资-附属公司三级 投资-联营公司二级 持有至到期投资减值准备三级 持有至到期投资减值准备二级 长期股权投资三级 股票投资--- 二级 长期股权投资减值准备三级 长期股权投资减值准备二级 可...
Goodwillamortization商誉价值摊销;商誉摊销;商誉代价摊销negativegoodwill负商誉goodwillgesture善意姿态更多网络短语21世纪大英汉词典柯林斯英汉双解大词典goodwill[‘ɡud’wil]n.1.友好;亲善;好意,善意2.欣然同意;自愿,愿意,乐意3.1.【会计学】商誉2.【商业】(企业)信誉;商誉4.【法律】营业权[亦作goodwill]以上...
Amortization of Intangible AssetsCapitalized Software CostsGoodwill AccountingGoodwill Amortization Inventory Costing Methods (FIFO vs. LIFO) FIFO vs. LIFOAverage Cost MethodWork in Progress (WIP) Accrual Accounting Terms Contra AccountContra Liability AccountAllowance for Doubtful AccountsBad DebtRestric...
[IAS 1.88] If an enterprise categorizes by function, additional information on the nature of expenses -- at a minimum depreciation, amortization, and staff costs -- must be disclosed. [IAS 1.93] Cash Flow Statement Rather than setting out separate standards for presenting the cash flow ...
of technological equipment for $100,000 with anabsolute physical lifeof ten years and a patent lasting 20 years, one would account the net book value as the original price and subtract $10,000 per year (for depreciation due to reduced physical life) and $5,000 per year (for amortization)...
Furthermore, it contends that current analytical classifications of the relationship between taxation and accounting do not cover all possibilities. Such conclusions are drawn from the analysis of the issue of fiscal amortization of goodwill paid on business combinations, in Brazil. First, the article...
Intangible assets include goodwill, trademarks, patents, copyrights and other non-physical assets that were acquired at a cost. The amount reported is their cost to acquire minus any amortization or write-down due to impairment. Valuable trademarks and logos that were developed by a company throug...
of indebtedness Amortization of goodwill Reversal of reserve for product warranty Casualty insurance premium income Gain on transfer of WDM business Gain on sales of property, plant and equipment Loss on disposal of property, plant and equipment Loss on sales of property, plant and equipment ...
Under GAAP, intangible long-lived assets that are not subject to amortization, likegoodwill, should be evaluated for impairment at least annually. GAAP vs. IFRS Differences The accounting rules regarding the reversal of book value reductions differ between GAAP and International Financial Reporting Stan...