When a company purchases another, it often pays more than the net fair value of the target's assets and liabilities. This excess is recorded as goodwill, an intangible asset reflecting brand strength, ...

The Financial Accounting Standards Board has decided to set aside a long-running project on goodwill accounting that would have required companies to amortize goodwill on a straight-line basis over 10 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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

In the years since FAS 141 (now codified as ASC 805, "Business Combinations") was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have ...