ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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IMPAIRED GOODWILL Definition
IMPAIRED GOODWILL is the recognition of the reduction in value of the intangible asset known as goodwill.
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S CORPORATION see SUBCHAPTER S.
DISCOUNT FOR THE LACK OF CONTROL is an amount or percentage deducted from the pro rata share of value of one hundred percent (100%) of an equity interest in a business to reflect the absence of some or all of the powers of control.