TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONSOLIDATED GOODWILL [1 record]
Record 1 - internal organization data 2020-06-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- goodwill
1, record 1, English, goodwill
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- consolidated goodwill 2, record 1, English, consolidated%20goodwill
correct
- consolidation goodwill 3, record 1, English, consolidation%20goodwill
correct
- purchased goodwill 4, record 1, English, purchased%20goodwill
correct
- positive goodwill 5, record 1, English, positive%20goodwill
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... goodwill is the portion of the purchase price that is higher than the sum of the net fair value of all of the assets purchased in the acquisition and the liabilities assumed in the process. The value of a company's brand name, solid customer base, good customer relations, good employee relations, and proprietary technology represent some reasons why goodwill exists. 6, record 1, English, - goodwill
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- écart d'acquisition
1, record 1, French, %C3%A9cart%20d%27acquisition
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- goodwill 2, record 1, French, goodwill
correct, see observation, masculine noun
- écart d'acquisition positif 3, record 1, French, %C3%A9cart%20d%27acquisition%20positif
correct, masculine noun
- survaleur 4, record 1, French, survaleur
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] excédent du prix d'acquisition d'une entreprise sur la juste valeur comptable de l'actif net identifiable de cette dernière. 5, record 1, French, - %C3%A9cart%20d%27acquisition
Record number: 1, Textual support number: 1 OBS
écart d'acquisition : terme à utiliser dans les états financiers d'entreprises à capital fermé. Ces entreprises doivent appliquer les Normes comptables pour les entreprises à capital fermé (principes comptables pour les petites et moyennes entreprises du Canada). 6, record 1, French, - %C3%A9cart%20d%27acquisition
Record number: 1, Textual support number: 2 OBS
goodwill : terme à utiliser dans les états financiers d'entreprises qui ont une obligation publique de rendre des comptes. Ces entreprises doivent appliquer les Normes internationales d'information financière. 6, record 1, French, - %C3%A9cart%20d%27acquisition
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- excedente de consolidación
1, record 1, Spanish, excedente%20de%20consolidaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Porción adicional pagada por una compañía principal (o matriz) o una compañía tenedora (o controladora) de acciones, por su inversión en una subsidiaria, atribuible al poder de ganancia o a otro valor intangible no registrado en los libros de la subsidiaria, algunas veces llamado crédito mercantil consolidado. 1, record 1, Spanish, - excedente%20de%20consolidaci%C3%B3n
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