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 ...

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 ...

This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. Nearly four years after dropping a years-long project that would ...

Sometimes companies purchase businesses for more than what they are actually worth. The difference between a business' actual worth and what someone pays for that business is referred to as goodwill.

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 ...

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 ...

As part of our ongoing series on tax issues for accounting firm transactions, this article discusses the benefits of utilizing personal goodwill in accounting firm M&A deals when appropriate. Personal ...

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 ...

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 ...

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 ...

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 ...