The Income/Outcome® Contextuarya visual glossary of corporate finance |
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We use "business visualization" to graphically simplify complex business concepts (and increase business acumen). To get more information on business visualization, please see "The Company Board" (our business results visualizer) and Income/Outcome (our customizable business simulation).
The following are our generic explanations of common corporate financial terminology. Actual meanings can vary wildly from company to company; in order to have the correct internal definition you need to ask your Finance Department, "What do you mean by that?"
To get more information about the authors, please see our Directory of Contributing Editors.
Item intangível que representa a diferença entre o valor contábil dos ativos de uma empresa e o seu valor real de mercado, que leva em conta também o prestígio da empresa e sua marca. Este valor é depreciado em um período compreendido entre 4 e 40 anos.