TERMIUM Plus^®

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,  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,  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

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The impairment test involves deducting the fair value of the identified tangible and intangible assets from the fair value of the reporting unit. If the remainder is less than the carrying value of goodwill, an impairment charge is recorded in the operating expense section of the income statement.  3, record 2, English, - impairment%20test

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Comparaison de la juste valeur d'un actif avec sa valeur comptable dans le but d'établir s'il y a lieu de constater une perte de valeur correspondant à l'excédent de la valeur comptable de l'actif sur sa juste valeur.  1, record 2, French, - test%20de%20d%C3%A9preciation

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

For a financial institution, the aggregate of the book values of the assets shown on its balance sheet, augmented by the carrying value of certain off-balance-sheet commitments and contingencies and, for some purposes, reduced by intangibles such as goodwill.  2, record 3, English, - total%20assets

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Pour un établissement financier, somme des valeurs comptables des éléments d'actif présentés dans son bilan, augmentée de la valeur de certains engagements hors bilan et de certains actifs éventuels et diminuée de la valeur comptable de certains éléments d'actif incorporels, par exemple le fonds commercial.  3, record 3, French, - total%20de%20l%27actif

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Depreciation of goodwill... No person shall use a trade-mark registered by another person in a manner that is likely to have the effect of depreciating the value of the goodwill attaching thereto.  3, record 4, English, - depreciation%20of%20goodwill

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Il faut préciser que, selon la loi américaine alors en vigueur, seul le titulaire d'une marque notoire pouvait se prévaloir des dispositions relatives à la dépréciation de l'achalandage [...]  2, record 4, French, - d%C3%A9pr%C3%A9ciation%20de%20l%27achalandage

Record number: 4, Textual support number: 2 CONT

Dépréciation de l'achalandage [...] Nul ne peut employer une marque de commerce déposée par une autre personne d'une manière susceptible d'entraîner la diminution de la valeur de l'achalandage attaché à cette marque de commerce.  3, record 4, French, - d%C3%A9pr%C3%A9ciation%20de%20l%27achalandage

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The accounts written by a company. It can be expressed in a number of ways such as "total book" of business, "book of auto business", "homeowners business," etc.  3, record 5, English, - book%20of%20business

Record number: 5, Textual support number: 1 CONT

After spending years building and growing a loyal client base, your client list-also known as your book of business or goodwill-has value. How do you determine its value and what is the best way to sell your client list at retirement?  4, record 5, English, - book%20of%20business

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Livres comptables dans lesquels est enregistré le détail de la comptabilité d'un commerçant.  2, record 5, French, - livre%20de%20commerce

Record number: 5, Textual support number: 1 CONT

Dès qu'il démarre son activité, l'entrepreneur achète les livres de commerce tels que le livre journal, le livre d'inventaire, le registre des présences [...]  3, record 5, French, - livre%20de%20commerce

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Under US GAAP, goodwill would be capitalised as an intangible fixed asset or, in the case of associates, as part of the carrying value of the associate and amortised against income over its estimated economic life...  3, record 6, English, - intangible%20fixed%20assets

Record number: 6, Textual support number: 1 OBS

Usually used in the plural form.  4, record 6, English, - intangible%20fixed%20assets

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Terme habituellement utilisé au pluriel.  2, record 6, French, - immobilisations%20incorporelles

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Elementos patrimoniales intangibles que comprenden principalmente: patentes, fondo de comercio, propiedad industrial, derechos de traspaso, gastos de investigación y desarrollo, gastos de adquisición de pólizas, etc.  1, record 6, Spanish, - inmovilizado%20inmaterial

Record number: 6, Textual support number: 1 OBS

En español, este término suele utilizarse en singular.  3, record 6, Spanish, - inmovilizado%20inmaterial

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Two methods are commonly used to value intangibles :(1) the residual technique... and(2) the excess income method(where identifiable intangibles such as trademarks and unidentifiable intangibles such as commercial goodwill have a perpetual economic life).  1, record 7, English, - excess%20income%20method

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish