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annulation Goodwill

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08:07 Feb 13, 2009
French to German translations [PRO]
Bus/Financial - Accounting
French term or phrase: annulation Goodwill
In einer Tabelle zur Berechnung des Buchwerts je Aktie:

Capitaux propres retraités par action au 31/01/2008

Capitaux propres part du groupe 60.000 EUR
annulation goodwill -3.000 EUR
annulation Marque -25.000 EUR
annulation IDP sur Marque...

Mir ist bekannt, dass nach IFRS der Goodwill nicht mehr abgeschrieben wird, was soll aber hier "annulation" bedeuten?
Ich finde hierzu /zu behandlung des negativen Goodwill und dem resultierenden Werthaltigkeitstest ebenfalls:
"Les pertes de valeur constatées sur le goodwill ne peuvent pas être **annulées*** et reprises en résultat".

Wer kennt sich da aus und kann mir helfen?
Vielen Dank!
Birgitt
Germany
Local time: 18:01
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