Goodwill is an intangible asset that arises when one company acquires another and pays more than the fair value of its net identifiable assets. Goodwill is an intangible asset created when a company ...

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 ...

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 ...

In the latest Financial Matters column from Fairhurst Accountants, we look at how much your business could be worth ...

Forbes contributors publish independent expert analyses and insights. Lien De Pau, founder of The Big Exit. Sell your biz for max value. For small business owners, profit matters a lot. It's more than ...

With financial conditions tightening and a tidal wave of baby boomers reaching retirement age, many of your clients may be thinking about selling their businesses. As I discussed last month, when ...

Accountants have been wringing their hands for decades over how to treat a business’s goodwill—the value of customer loyalty, human capital, and synergies—when a company changes hands. Should it be ...