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French to English translations [PRO] Bus/Financial - Accounting
French term or phrase:survaleur
I know this is usually translated as goodwill, but the client uses the English term 'goodwill' for goodwill, and makes the following distinction:
"Le goodwill correspond à la quote-part de survaleur non affectée à la clientèle."
I found "unrecorded book value" on eurodicautom, but with the following definition: "a consolidation difference recorded as an asset in the consolidated balance sheet.Such an item can only be recorded if,in the balance sheet of the acquired company,assets or goodwill have been undervalued."
Hence, this seems to be a sub-set of goodwill (i.e. undervalued goodwill) rather than a broader concept.
Alternatively, could the use of English 'goodwill' be a faux ami?
difference on first consolidation not attributable to goodwill
Explanation: Or, attributable to valuation differences. Usually called "écart d'évaluation" as opposed to "écart d'acquisition". This is NOT an item on the balance sheet; rather, it is a total of one or more changes in other items (esp. inventories) that result when the acquiring company applies accounting policies different from those previously used by the company acquired. Goodwill is the excess of the price paid over the *fair value* of assets. This items represents a difference of opinion about fair values.
rkillings United States Local time: 04:24 Specializes in field Native speaker of: English PRO pts in category: 393