identifiable asset การใช้

• It's an established tax law principle that treats individual shares of stock as separately identifiable assets ."
• Goodwill is created when a company buys another firm for more than the value of its identifiable assets minus its debts.
• As of the acquisition date, the target company reported net identifiable assets of $ 8B on its own balance sheet.
• A . Essentially, good will is the excess of the amount you pay for a business over the value of the business'identifiable assets.
• To recap : Goodwill is created when a company ( using purchase accounting ) buys another firm for more than the value of its identifiable assets minus its debts.
• The UN Security Council, on 16 January 2002, unanimously established an arms embargo and the freezing of identifiable assets belonging to bin Laden, al-Qaeda, and the remaining Taliban.
• The Rexam SBC acquisition has been accounted for under the purchase method of accounting, and accordingly, the purchase price has been allocated to the identifiable assets and liabilities based on estimated fair values at the acquisition date.
• The difference between the $ 24B and $ 30B is $ 6B in "'goodwill "'acquired through the transaction the excess of the purchase price paid over the FV of the net identifiable assets acquired.
• The difference between the $ 8 and $ 24 is $ 16B in "'write-up "'--the values of the net identifiable assets are in effect increased to 3 times the value reported on the original balance sheet.
• Collectively, the process of conducting the appraisal, reporting the FV of the assets and liabilities, the allocation of the net identifiable assets from the old balance sheet price to the FV, and the determination of the goodwill in the transaction, is referred to as the PPA process.
• As inducement, the Bank Board agreed to permit acquiring entities to designate the excess of the purchase price over the fair value of identifiable assets as an intangible asset referred to as supervisory goodwill, and to count such goodwill and certain capital credits toward the capital reserve requirements imposed by federal regulations.