An expense/ charge that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting...
An expense that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting period....
A goodwill that is not deductible for tax purposes- that is, accounting for goodwill is carried out on the basis...
It stands for general-purpose financial statement; a set of financial statements that is prepared and issued throughout a reporting period...
A set of financial statements that is prepared and issued throughout a reporting period year to provide general financial information...
An impairment test for goodwill with indefinite useful life. This test is typically carried out on an annual basis, by...
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...