Valuation methods are very different. And there is no “best” overall method for all situations. Rather, each method has its own relative strengths and weaknesses. Depending on the specific attributes ...

Goodwill is an intangible asset that is listed on your business balance sheet. Although intangible assets have no physical form, their presence increases the selling price of your business. Company ...

Goodwill and patents are intangibles that may be assigned a value for accounting purposes. Goodwill is used in relation to company acquisitions, to express the difference between the book value of a ...

Mergers between two companies imply that a stronger company is taking over a weaker one. This further implies that efficiency will be increased, since the well-run firm is taking over the assets of a ...

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 ...