Nearly four years after dropping a years–long project that would have changed goodwill accounting, the FASB is wrestling with ...

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 ...

ITAT held that goodwill arising from acquisition of a business as a going concern represents a bundle of commercial and business rights. Following Supreme Court precedent, depreciation under Section ...

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 ...

Goodwill is an accounting term for the premium paid over fair market value in a business acquisition. Goodwill is an intangible asset that represents the value of things like brand reputation and ...