TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

INTERNALLY GENERATED GOODWILL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-12-04

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
CONT

Goodwill can arise in two different ways: 1)It can be internally generated or 2)it can be acquired as part of the acquisition of another company.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Survaleur (ou fonds commercial) que l'entreprise a créée elle-même à son profit, par opposition à une survaleur acquise (écart d'acquisition).

OBS

Contrairement à l'écart d'acquisition, ce type de survaleur n'est généralement pas comptabilisé.

OBS

Terme adopté par le Conseil des normes comptables internationales.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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