Valt ämnesområde Group accounting

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Badwill

Current method

Hidden reserve

Subsidiary

Goodwill for all owners

Functional currency

Purchase method

Average rate

Goodwill

Integrated company

Inter-company profit

Associated company

Joint venture

Equity method

Proportional method

Group

Joint venture

Majority share

Minority

Minority share

Minority interest

Parent company

Monetary method

Negative goodwill

Reverse acquisition

Unrealized inter-company profit

Presentation currency

Accounting currency

Acquisition in steps

Surplus value

Surplus value - full or net

Surplus value - deffered tax