French translation: le solde ou montant restant du goodwill a été extourné
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08:27 Feb 20, 2006
English to French translations [PRO] Accounting
English term or phrase:goodwill balance has been reversed
Under UK GAAP the acquisition of xxxx, Inc. on 4 February 2005 led to the creation of goodwill of £16.7 million. The goodwill was the difference between the fair value of the consideration of £16.0 million plus the costs of the acquisition of £0.7 million and the net liabilities of xxxxx, Inc. on acquisition. This goodwill was then amortised over 15 years on a straight-line basis as detailed in (c) above. Under IFRS the treatment of the acquisition of Aptamera, Inc. is different and therefore the goodwill balance has been reversed; see below
Explanation: C'est-à-dire le rapport entre l'investissement de départ(coût d'acquisition plus frais) et le passif net. La valeur comptable (et non commerciale) de l'entreprise repose plus sur son actif que sur son passif en raison de l'amortissement de l'investissement(dettes) qui va désormais pouvoir être rentable.
PH Translations Switzerland Local time: 14:08 Native speaker of: French PRO pts in category: 4