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  2. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    Goodwill and intangible assets are usually listed as separate items on a company's balance sheet. [4] [5] In the b2b sense, goodwill may account for the criticality that exists between partners engaged in a supply chain relationship, or other forms of business relationships, where unpredictable events may cause volatilities across entire ...

  3. Statement of changes in financial position - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in...

    In this state relate the net result of the change management in the financial structure and all cl reflect the increase or decrease in cash and temporary investments during the period. Within the range of activities promoted by businesses, has become increasingly clear that the resources are generated and / or used in three main areas:

  4. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    Goodwill is treated as an intangible asset in the consolidated statement of financial position. It arises in cases where the cost of purchase of shares is not equal to their par value. For example, if a company buys shares of another company worth $40,000 for $60,000, there is a goodwill worth $20,000.

  5. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    The difference between the $24B and $30B is $6B in goodwill acquired through the transaction—the excess of the purchase price paid over the FV of the net identifiable assets acquired. Finally, the acquirer adds both the value of the written-up assets ($24B) as well as the goodwill ($6B) onto the balance sheet, for a total of $30B in new net ...

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Statements of Position, which provides guidance on financial reporting topics until the FASB or GASB sets standards on the issue. Practice Bulletins, which indicate the AcSEC's views on narrow financial reporting issues not considered by the FASB or the GASB. In 1984, the FASB created the Emerging Issues Task Force (EITF). The mission of the ...

  7. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    An asset's initial book value is its actual cash value or its acquisition cost. Cash assets are recorded or "booked" at actual cash value. Assets such as buildings, land and equipment are valued based on their acquisition cost, which includes the actual cash cost of the asset plus certain costs tied to the purchase of the asset, such as broker fees.

  8. Alpha vs. beta in investing: What’s the difference? - AOL

    www.aol.com/finance/alpha-vs-beta-investing...

    By definition, the market always has a beta of 1, so betas above 1 are considered more volatile than the market, while betas below 1 are considered less volatile. How to calculate beta

  9. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    Methodologies for allocating amortization to each accounting period are generally the same as those for depreciation. However, many intangible assets such as goodwill or certain brands may be deemed to have an indefinite useful life and are therefore not subject to amortization (although goodwill is subjected to an impairment test every year).