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goodwill  

Definición

  • Goodwill is a residual consequence of excess consideration given for the fair market value of readily identifiable tangible assets and liabilities acquired or assumed in a purchase transaction between two or more unrelated companies. The excess purchase price represents the intangible value for such items as reputation, brand recognition, technical skills, and other intellectual capital an acquiring company believes is inherent in the acquired company. [Source: Encyclopedia of Health Care Management; Goodwill]

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URI

http://data.loterre.fr/ark:/67375/N9J-NSZFXTH6-N

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