Definicja goodwill (EC-CS)
Goodwill is a differential that arises during the consolidation of investments. Goodwill is capitalized as an intangible asset and, when applicable, is either eliminated or is amortized over its remaining life, the length of which is determined either by legal statutes or internally.
Possible reasons why goodwill is incurred by an upper unit are:A difference between the consideration given for the ownership of the investee unit and the fair value of the investment's net assets. Additional benefits (such as the acquisition of know-how, customer contacts, elimination of competitors, and so forth)
During first consolidation, goodwill is calculated as the difference between the investment book values of the upper units and the stockholders' equity of the investee units being consolidated, taking hidden reserves (fair value adjustments) into account. In the consolidation of investments method you can determine whether goodwill is calculated using the direct share or the group share.
Słownik i definicje SAPa na G.