Comparative law notes
In an accounting or corporate finance context, the phrase may be referring to negative goodwill, which occurs when the purchase price paid for an asset is lower than its market value.
There are multiple definitions - click on the translation that matches your context.
negativer Unterschiedsbetrag means:
Substantiv
partial
In an accounting or corporate finance context, the phrase may be referring to negative goodwill, which occurs when the purchase price paid for an asset is lower than its market value.