GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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17:18 Dec 11, 2010 |
French to English translations [PRO] Bus/Financial - Accounting / annual accounts | |||||||
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| Selected response from: rkillings United States Local time: 18:58 | ||||||
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excess value rent Explanation: .... |
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excess return Explanation: see many refs -------------------------------------------------- Note added at 31 mins (2010-12-11 17:50:01 GMT) -------------------------------------------------- valued on the basis of an increase over expected return (P/E industry average) -------------------------------------------------- Note added at 36 mins (2010-12-11 17:55:10 GMT) -------------------------------------------------- and capitalised "superprofits" over and above expected returns |
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return on goodwill Explanation: Also called the method of "capitalized excess earnings", but the excess in question is imputed to goodwill recognized on the balance sheet, and the purpose of the exercise is to test or justify the carrying amount of goodwill as a component of aggregate value. The French term puts the emphasis on excess value rather than excess earnings, so why not use the equivalent analogue in English. For a worked-out example of the calculation (see Dossier 2): http://intec.cnam.fr/app/ressourcespedagogiques/SujetsExamen... |
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