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 ...

There is a lot of discussion these days about accounting for goodwill, especially with respect to accounting issues subsequent to its acquisition. This debate is driven by managerial criticisms of ...

Goodwill in business is an intangible asset that's recorded when one company is purchased by another. It's the portion of the purchase price that's higher than the sum of the net fair value of all of ...

The Financial Accounting Standards Board proposed an accounting standards update aimed at making it easier for nonprofits to account for goodwill and measure some intangible assets. Processing Content ...

FASB is seeking comments on whether it should make changes to the accounting for certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. In an ...

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 ...

Please Note: Blog posts are not selected, edited or screened by Seeking Alpha editors. In this appendix we will clarify the difference and relationship between economic goodwill and accounting ...

Cape Town - Changes to International Accounting Standards (IAS) are expected to be announced next year to bring the treatment of goodwill in line with recent changes to US Generally Accepted ...

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 ...

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

Goodwill in accounting and investing is a term used to describe intangible assets that don't appear in hard numbers on a balance sheet. These can include a host of things that companies tend to value ...