NEGATIVE GOODWILL (EC-CS) title: negative goodwill (EC-CS) (SAP Library - Glossary)
NEGATIVE GOODWILL (EC-CS) category: Consolidation (EC-CS)
NEGATIVE GOODWILL (EC-CS) explained:
A liability-side differential incurred during the consolidation of investments.
Negative goodwill is incurred when the acquisition cost of an investment in a consolidation unit is less than the proportionate share of the fair market value (or book value) of the unit's net assets.
Possible causes of negative goodwill are one of the following:
A lower purchase price due to the poor prospects of the acquired consolidation unit An annual net income that was incurred between the date the shares were acquired and the date of the first consolidation, but was not distributed to the stockholders.In statutory consolidations, negative goodwill is recorded as a separate item on the liabilities-side of the balance sheet.
More terms such as negative goodwill (EC-CS) in Dictionary N.
- Manual Navigation (BW-BEX):
- Help InfoProvider data by displaying different views on the data of a query or a Web application. With the aid of the various navigational functions, such as: - 'Fix as Filter Value' - ' negative goodwill (ec-cs) definition.
- Manual Non-Industrial Accident Insurance:
- Help Obligatory insurance for non-industrial accidents (NIAI) by which all employees in Switzerland (whose weekly working time with one employer is at least 12 hours) are covered negative goodwill (ec-cs) explain.
- Manual Non-Spacing Mark:
- Help Combining character whose positioning in presentation is dependent on its base character. It generally does not consume space along the visual baseline in and of itself negative goodwill (ec-cs) what is.
- Manual Navigation Area:
- Help Screen element of a room. The navigation area consists of Service selector Action box Content tree negative goodwill (ec-cs) meaning.
- Manual Net Present Value (FIN-FSCM-TRM-TM):
- Help The present day value (current value) of one or more payments due at some specified future date, discounted to take account of interest by applying a compound interest rate or discount rate negative goodwill (ec-cs) abbreviation.
