Search results with tag "Of goodwill"
AP4: Goodwill and Impairment - IFRS
www.ifrs.orgof goodwill. Topic 1—Can the impairment testing model for goodwill be improved? (Focus of this CMAC meeting) The Board tentatively decided to consider using the unrecognised headroom as an additional input in the impairment testing of goodwill. Headroom is the excess of the recoverable amount of a cash-generating unit (or group of
Sale Of A Business Or Practice & Sale Of Personal Goodwill
macpamedia.org4 CWDOCS 489229v1 D. Relevance Of Goodwill Decisions Outside The Income Tax Context. The valuation of a business is at a particular point in time for a particular purpose.
The New Basel III Definition of Capital: Understanding the ...
www.fdic.govas the deduction of goodwill. Others are conceptually straightforward but new. For example, certain types of deferred tax assets are automatically deducted, and all intangible assets are deducted except a limited amount of mortgage servicing assets. In addition, there are threshold deductions, which are new and not quite as straightfor-ward.