Definicja negative goodwill (EC-CS)
A liability-side differential incurred during the consolidation of investments.
Negative goodwill is incurred when the acquisition cost of an investment in a consolidation unit is less than the proportionate share of the fair market value (or book value) of the unit's net assets.
Possible causes of negative goodwill are one of the following:A lower purchase price due to the poor prospects of the acquired consolidation unit An annual net income that was incurred between the date the shares were acquired and the date of the first consolidation, but was not distributed to the stockholders.
In statutory consolidations, negative goodwill is recorded as a separate item on the liabilities-side of the balance sheet.
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