The difference between the price paid for an acquisition and its fair market value. Negative goodwill represents a gain on the acquisition.
Related information about negative goodwill:
- Negative Goodwill Definition | Investopedia
A gain occurring when the price paid for an acquisition is less than the fair value of its net tangible assets. Negative goodwill implies a bargain purchase.
- How to Account for Negative Goodwill: 7 steps - wikiHow
Mar 1, 2012 ... How to Account for Negative Goodwill. Goodwill is an accounting concept that arises as a result of mergers and acquisitions. When a firm ...
- NEGATIVE GOODWILL DEFINITION
NEGATIVE GOODWILL arises where the net assets at the date of acquisition, fairly ... Negative goodwill is recognized as income as follows: To the extent that ...
- Negative Goodwill: Definition from Answers.com
Term used in a business combination. Negative goodwill is accounted for under the purchase (accounting) method when the fair market value of the net assets.
- Negative Goodwill Definition & Example | InvestingAnswers
We explain the definition of Negative Goodwill, provide a clear example of how it works and explain why it's an important concept in business, finance ...
- The Negative Side of Goodwill - Accounting - CFO.com
Oct 18, 2007 ... The proposal on business combinations, a rewrite of FAS 141, changes the way companies book a gain known as negative goodwill.
- Negative Goodwill - Georgia Tech - Georgia Institute of Technology
Negative Goodwill: Issues of Financial Reporting and Analysis. Under Current and Proposed Guidelines. By Eugene E. Comiskey and Charles W. Mulford ...
- What is negative goodwill? definition and meaning
Definition of negative goodwill: The difference between the price paid for an acquisition and its fair market value. Negative goodwill represents a gain on the ...