Glossary entry

Spanish term or phrase:

valor según libros en exceso de costo

English translation:

excess of cost over book value

Added to glossary by Carmen Menodza
Feb 16, 2012 21:36
12 yrs ago
3 viewers *
Spanish term

valor según libros en exceso de costo

Spanish to English Bus/Financial Finance (general)
Lista de conceptos,tales como:
Diferencia entre costos y valor según libros en la fecha de adquisición
Costo en exceso del valor según libros
Valor según libros en exceso de costo
Todas las acciones adquiridas al valor según libros

Proposed translations

7 mins
Selected

excess of cost over book value

Any remaining excess of cost over book value is attributable to patent with a 20-year life. The reported income and dividends paid by Sanburn Company were as follows:

Read more: Accounting - JustAnswer http://www.justanswer.com/tax/0mwf0-accounting.html#ixzz1maF...

C) Amortization of the excess of cost over book value of net assets is applied
over their useful lives to reduce the investment account
D) Amortization of the excess of cost over book value is ignored in regard to the
investment account.
E) Dividends received increase the investment account.

http://www.askmehelpdesk.com/finance-accounting/book-value-4...
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33 mins

book value in excess of cost

or negative goodwill

Is Negative Goodwill Valued by Investors?—[Accounting Horizons ...
link.aip.org/link/?ACHXXX/24/333/1
by EE Comiskey - 2010 - Cited by 1 - Related articles
... NGW).1Alternative terms used in the past for negative goodwill, which may have been more palatable at the time, include: (1) book value in excess of cost; (2) ...
[PDF]
Robert T. Sprouse and Fundamental Concepts of Financial Accounting
aaapubs.org/doi/abs/10.2308/acch.2011.25.1.207
File Format: PDF/Adobe Acrobat - Quick View
Sprouse focused on three examples: “book value in excess of cost,” so-called “negative goodwill,” which was treated as a deferred credit under ARB 51 (CAP ...
[PDF]
Is Negative Goodwill Valued by Investors?
aaapubs.org/doi/ref/10.2308/acch.2010.24.3.333
File Format: PDF/Adobe Acrobat - Quick View
book value in excess of cost; (2) capital surplus from consolidation; and (3) reserve for overvaluation of subsidiary assets. With the issuance of SFAS No. 141(
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31 days

Book value over cost

Another possibility

Hope it helps.
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