goodwill from consolidation


goodwill from consolidation
"гeдвилл", цена фирмы

В учете для групп компаний (холдинговых компаний) она равна разнице между ценой, уплаченной за (дочернюю) компанию, и справедливой стоимостью (fair value) ее активов (assets) за вычетом кредиторской задолженности (liabilities)


Специализированный англо-русский словарь бухгалтерских терминов. .

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