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 ...

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 ...

Learn about negative goodwill in accounting, its implications in acquisitions, and how it affects financial statements.

Assessing goodwill for impairment became more challenging during the COVID-19 pandemic because of significant changes in business operations and overall economic uncertainty. Considering goodwill ...

The accounting standards update does away with the second step in the current two-step goodwill impairment test, under which a goodwill impairment loss is measured by comparing the implied fair value ...

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 ...

Jeff Bartel, Chairman & Managing Director of Hamptons Group, LLC, an alternative investment & strategic advisory firm headquartered in Miami. To continue ...

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

The issues on goodwill accounting raised by Jonathan Ford in his article and Patrick Leblond in his response (“Corporate goodwill should be valued sceptically,” May 9) arise from the belief that ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. The question of how companies treat goodwill in their accounts has engaged the attention of America’s ...

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 ...