Glossary entry

inglês term or phrase:

Separately recognised goodwill

português translation:

ágio/goodwill reconhecido separadamente

Added to glossary by Nadja B Batdorf
Jun 7, 2012 16:46
12 yrs ago
inglês term

Separately recognised goodwill

inglês para português Adm./Finanças Contabilidade
Context:

Goodwill on acquisitions of associates is included in investments in associates and is tested annually for impairment as part of the overall balance.
Separately recognised goodwill is tested annually for impairment and carried at cost less accumulated impairment losses.

Thanks!

Discussion

Nadja B Batdorf (asker) Jun 7, 2012:
Goodwill neste contexto... Goodwill represents the excess of the cost of an acquisition over the fair value of the Group's share of the net identifiable assets of the acquired subsidiary/associate at the date of acquisition.
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Proposed translations

44 minutos
Selected

ágio/goodwill reconhecido separadamente

Note from asker:
Obrigada!!!
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4 KudoZ points awarded for this answer. Comment: "Thanks"
14 minutos

reputação ganhada individualmente

Algo assim
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