Список проголосовавших за комментарий "Роман Frank_Cowperwood, потому что. в этом и прикол.<br/> <br/> «Instead of deducting the value of goodwill annually over a period of maximal 40 years, companies are now required to determine the fair value of the reporting units, using present value of future cash flow, and compare it to their carrying value (book value of assets plus goodwill minus liabilities.) If the fair value is less than carrying value (impaired), the goodwill value needs to be reduced so the fair value is equal to carrying value. The impairment loss is reported as a separate line item on the income statement, and new adjusted value of goodwill is reported in the balance sheet.»<br/> <br/> Каждый год они должны тестить гудвил на импейрмент.<br/> <br/> «When the business is threatened with insolvency, investors will often deduct the goodwill from any calculation of residual equity because it will likely have no resale value.»<br/> <br/> Ну и тогда можно посчитать эквити:<br/> <br/> 881278(вб)-394868(гудвил)=486410-240469(обязательства) = 245941 у них капитала<br/> <br/> Ну и ДП от опер. деятельности отрицательный.<br/> А ещё в interest paid они перевели как «уплаченные интересы»… ))))))))))))))))))))"