Goodwill, Net (SF.BS.GoodwillNet)

Goodwill, Net (SF.BS.GoodwillNet) refers to the excess of purchase price over the fair market value of net assets acquired.

Goodwill, Net (SF.BS.GoodwillNet) is calculated as:

  • (+) Net value of capitalized acquisition costs,
  • (-) Minus the accumulated impairment or amortization of goodwill.

Negative goodwill (purchase price below fair value of assets) is added to shareholders’ equity.

Goodwill, Net (SF.BS.GoodwillNet) includes:

  • Negative goodwill (net of accumulated impairment and amortization)

Goodwill, Net (SF.BS.GoodwillNet) does not include: