TERMIUM Plus®

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ECART ACQUISITION POSITIF [1 record]

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Record 1 2020-06-12

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
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.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

[...] excédent du prix d’acquisition d’une entreprise sur la juste valeur comptable de l’actif net identifiable de cette dernière.

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).

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.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión presupuestaria y financiera
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.

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