A reserve (a special reserve) that is created to amortize (write off) an entity's goodwill. Goodwill arising on a business...

It stands for goodwill write-off; Goodwill is an asset (intangible asset) whose value is reflected in the amount by which...

Goodwill is an asset (intangible asset) whose value is reflected in the amount by which the assets of an entity...

It stands for negative goodwill; a situation that occurs when an entity acquires another or its assets (business combinations) for...

A situation that occurs when an entity acquires another or its assets (business combinations) for a price lower than its...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

An asset that has no physical substance. Typically, intangible assets are non-physical and non-monetary assets. For example, marketable securities and...

A goodwill that is not deductible for tax purposes- that is, accounting for goodwill is carried out on the basis...