Learn how to calculate goodwill, an essential intangible asset assessed during acquisitions. Discover its formula and ...

The value of a business goes far beyond a collection of assets, inventories or a list of services. A whole series of intangible assets are usually a big part of it, including its brand name, its ...

Sometimes a retail business is more than the sum of it's parts. It's not uncommon for a business owner to sell his business for more than the value derived from experts and analysts. The difference ...

Goodwill refers to non-physical assets that can increase a company's market valuation. It comes in a variety of forms, including reputation, brand, domain names, intellectual property, commercial ...

When you feel good about something, you’re usually willing to pay more for it. It’s the same concept when a company considers acquiring another. As a result, acquiring companies are often willing to ...

The Financial Accounting Standards Board has a project to review accounting for goodwill subsequent to its acquisition — again. The issue is whether to continue goodwill impairment testing as required ...

This book traces the history of the goodwill accounting controversy in detail. The book explores the problem of recognizing the importance of goodwill as a whole and finding a way of presenting ...

The heads of two major accounting standard-setters said they hope to streamline rules on goodwill accounting, despite their boards largely disagreeing on the key issue of whether companies should be ...

Two of the accounting rules by which companies play the merger game are about to change. A boost to earnings is expected to be one immediate effect. Longer-term, the rule changes will force ...