For lawyers and valuation experts, the statute marks a move from flexible, fairness-based analysis toward a stricter ...

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

While all buyers look for a degree of figurative goodwill from advisory practice sellers, some financial advisors could reap tax savings by offering up that literal type of asset in the deal. Sales of ...

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 ...

Divorce is a complex process and for dental practice owners, it can become even more challenging when it comes to the division of assets, particularly the valuation of the practice. One of the key ...

The total value of goodwill impairments recorded by U.S. public companies more than doubled in 2020 during the first year of the COVID-19 pandemic, according to a new study, and the same may happen ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

Goodwill in business is an intangible asset that's recorded when one company is purchased by another. It's the portion of the purchase price that's higher than the sum of the net fair value of all of ...

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 ...