The phrase "accounting goodwill" is correct and usable in written English.
It is typically used in financial and accounting contexts to refer to an intangible asset that arises when a company acquires another company for more than the fair value of its net identifiable assets.
Example: "The acquisition resulted in a significant amount of accounting goodwill, reflecting the premium paid for the company's brand reputation and customer relationships."
Alternatives: "financial goodwill" or "business goodwill".
It's an asset-light business with large amounts of accounting goodwill on its balance sheet, reflecting its aggressive acquisition-led growth strategy.
If net cash flows decline, whether because the company fails to win enough contracts or because margins are tightening, then accounting goodwill can evaporate, leaving a large debt pile with not much in the way of assets to back it.
If this accounting goodwill expands, it might even lead to greater transparency and better corporate governance in China.
Accounting goodwill is the excess price paid for an acquisition over and above the book value of the assets of the company acquired.
The Financial Accounting Standards Board, which earlier this month endorsed a new way to account for "goodwill" resulting from mergers and acquisitions, said yesterday that companies will be able to use the new approach on goodwill already on their books from past deals, as well as any new deals they enter into.
Under present accounting standards, goodwill must be amortized.
The Financial Accounting Standards Board is mulling changes that would make rules on accounting for goodwill less onerous for those firms that pay cash for their acquisitions.
It is asking for all WorldCom's documents concerning its accounting for goodwill -- the accounting term for the difference of the purchase price in an acquisition and the assessed value of the acquired company's assets.
The company has close links with the Bush administration.Season of no "goodwill AOL Time Warner is to write off as much as $60 billion in the first quarter thanks to new rules over accounting for "goodwill".
The accounting term "goodwill" doesn't quite cut it.
Much of this consisted of accounting write-downs of goodwill, resulting from the bank's disastrous participation in the 2007 takeover of ABN Amro, a Dutch bank, but it also included a loss of £7 billion-8 billion in 2008.More important still, something must be done to deal with the credit drought.
