A type of net recoverable amount where the value of an asset is defined as the difference between its fair...
It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...
The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...
The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...
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...