Glossary · Fundamentals
Goodwill गुडविल
The extra amount paid to buy a business above the value of its net assets. Recorded on the balance sheet.
हिंदी में: गुडविल
किसी कारोबार को उसकी शुद्ध संपत्ति से ज़्यादा में ख़रीदने पर दिया गया अतिरिक्त मूल्य। बैलेंस शीट में दर्ज।
How it is used in the lessons
Goodwill and intangible assets appear when a company buys another business for more than its net assets.
Key audit matters (KAM): for listed companies, the areas the auditor found most significant, such as revenue recognition or valuation of goodwill.
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Definitions are for education. They are not investment advice. Check official sources such as SEBI and NSE for current rules.