Forbes contributors publish independent expert analyses and insights. Lien De Pau, founder of The Big Exit. Sell your biz for max value. For small business owners, profit matters a lot. It's more than ...

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 ...

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 ...