The business or the goodwill (GoFW) corresponds to the enterprise value less the material value of an enterprise. The material value deviates from the book values, since it considers normally also satisfying reserves.

Book value of own capital funds + silence reserves = material value

enterprise value - material value = goodwill 

The goodwill is called also Goodwill. The Goodwill corresponds to the amount, a buyer as a whole with consideration of future yield expectations over the value of all material and immaterial fortune articles after departure of the debts ready is to be paid. The GoFW may be activated both in the commercial balance sheet and in the tax balance only if it were actually acquired in the context of an enterprise purchase (so mentioned "derivativer GoFW"). It represents then the difference of purchase price and material value.

German handels and tax law (HGB and/or EStG)

After German commercial law the Goodwill is in the balance under the immaterial fortune articles (classification point A. Ith 2. To prove "business or goodwill" after "§ 266 exp. 2 HGB). A created Goodwill (so mentioned "original GoFW") sits down from not objektivierbaren values such as organization, know-how, customer master, quality of the management o. together and forms during the business activity of the enterprise. Since it was however created and was not entgeltlich acquired, it may be activated neither in the handels nor in the tax balance.

A derivativer GoFW is, if he is set (activation right to vote), to copy after "§ 255 exp. 4 HGB either in each of the subsequent years to at least one quarter, thus in at the latest 4 years completely or according to plan over his prospective service life. The service life orients itself in practice frequently at the writing-off in the tax balance, in which the Goodwill must be compellingly activated and over 15 years is copied ("§ 7 exp. 1 P. 3 EStG). The beginning of the writing-off in the entrance year is after h. M. quite permissible.

International accounting

After international accounting the Goodwill in the commercial balance sheet is to be activated both after US-GAAP and after IFRS compellingly. However an explicit activation prohibition also after IFRS to the created goodwill ("original GoFW") (IAS 38,48) applies. Same applies to US GAAP, since the created goodwill be identified not individually and its service life cannot be determined (CHAMFER 142,10). Since it concerns at derivatives the enterprise value net assets without life span which can be measured, he is not copied according to plan. In place of the writing-off an annual Werthaltigkeitstest (Impairment test) takes place after IAS 36.

Articles in category "Business or goodwill"

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