| 单词 | consolidated goodwill |
| 释义 | consolidated goodwill consolidated goodwill The difference between the fair value of the consideration given by an acquiring company when buying a business and the aggregate of the fair values of the separable net assets acquired. Goodwill is generally a positive amount. According to the Financial Reporting Standard Applicable in the UK and Republic of Ireland (Section 19), goodwill should be capitalized on the balance sheet and amortized to the profit and loss account over the period of its useful economic life; if this cannot be reliably estimated, it must be assumed to be no more than five years. The international accounting standards relevant to the treatment of consolidated goodwill are International Financial Reporting Standard 3, Business Combinations, International Accounting Standard (IAS) 36, Impairment of Assets, and IAS 38, Intangible Assets. |
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