A goodwill that is tax-deductible (in an asset purchase): a purchaser of a target company usually receives a tax benefit...
An impairment testing for goodwill with indefinite useful life. This testing is typically carried out on an annual basis, by...
The systematic process of gradually reducing the amount of a goodwill asset by recording a periodic amortization charge. In accounting...
A goodwill whose value is derived from financial statements and for financial reporting purposes. More specifically, the meaning of goodwill...
A goodwill whose accounting is carried out on a tax basis. In acquisition accounting, goodwill amortization, in some jurisdictions, is...
An asset (intangible asset) whose value is reflected in the amount by which the assets of an entity exceed their...
An item that does not change current items: it does not result in an increase in current liabilities or in...
An item that does not change current items: it does not result in an increase in current liabilities or in...
A synonym for noncurrent liability; a liability that is not a current liability. By nature, it is a liability (financial...
A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...