implied value of goodwill

U testu na snizeni hodnoty GW je napsano, ze pokud realna hodnota reportovaci jednotky je vyssi nez realna hodnota cisteho majetku reportovaci jednotky, implicitni hodnota goodwillu je rozdil. Chapu spravne, ze implicitni hodnota vyjde pouze, pokud je realna hodnota implicitni jednotky vyssi nez realna hodnota cisteho majetku? Pokud mi tedy vyjde napr. - 1, tak implicitni goodwill je kolik, nula? To by bylo logicke - pak by se snizila cela vyse skutecneho GW na nulu. Je to tak spravne? Kde muzu najit definici nebo co je to presne reportovaci jednotka?Dekuji.

Ne, to neni implied goodwill. Implied goodwill je goodwill, ktery by vzniknul, pokud by firma koupenou jednotku koupila znovu v momente, kdy test provadi.

SFAS 142 odst. 21 rika: The implied fair value of goodwill shall be determined in the same manner as the amount of goodwill recognized in a business combination is determined. That is, an entity shall allocate the fair value of a reporting unit to all of the assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the price paid to acquire the reporting unit. The excess of the fair value of a reporting unit over the amounts assigned to its assets and liabilities is the implied fair value of goodwill. That allocation process shall be performed only for purposes of testing goodwill for impairment; an entity shall not write up or write down a recognized asset or liability, nor should it recognize a previously unrecognized intangible asset as a result of that allocation process.

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