Glossary entry (derived from question below)
English term or phrase:
bargain purchase gain
French translation:
gain d\'acquisition
Added to glossary by
Cyril Bel-Ange
Dec 18, 2009 11:00
14 yrs ago
5 viewers *
English term
bargain purchase gain
English to French
Law/Patents
Law: Taxation & Customs
The deferred tax asset or liability associated with the net assets acquired is calculated in the same way as other deferred tax assets and liabilities. The deferred tax is not therefore 'fair valued' at the acquisition date. Therefore, if the fair value of the acquired assets and liabilities is different from their tax base, deferred tax will need to be provided on those
temporary differences. The resulting deferred tax assets and liabilities will affect the value of the net assets acquired and hence will impact the calculation of any goodwill, or bargain purchase gain.
temporary differences. The resulting deferred tax assets and liabilities will affect the value of the net assets acquired and hence will impact the calculation of any goodwill, or bargain purchase gain.
Proposed translations
(French)
3 | gain d'acquisition | Stéphanie Soudais (X) |
Proposed translations
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Selected
gain d'acquisition
Suggestion. "bargain purchase gain" est employé comme synonyme de "goodwill". Cf ces exemples similaires :
Under the acquisition method, goodwill (or bargain purchase gain) is determined as follows
http://tinyurl.com/yl5jmqk
Les étapes de la méthodede l’acquisition [...]
Déterminer et mesurer le goodwill ou le gain d’acquisition (écart
d’acquisition / bargain purchase)
http://www.focusifrs.com/content/download/2812/15575/version...
Under the acquisition method, goodwill (or bargain purchase gain) is determined as follows
http://tinyurl.com/yl5jmqk
Les étapes de la méthodede l’acquisition [...]
Déterminer et mesurer le goodwill ou le gain d’acquisition (écart
d’acquisition / bargain purchase)
http://www.focusifrs.com/content/download/2812/15575/version...
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Comment: "merci"
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