All businesses are comprised of a variety of assets, both tangible and intangible. One intangible asset is goodwill. Goodwill is a term used in a general sense to represent intangible assets of a ...

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 ...

Divorce is challenging for any business owner, but for restaurant owners, it presents unique complexities—especially when determining the value of the business. A restaurant’s worth isn’t just about ...

Getting your Trinity Audio player ready... Mark T. Osler Gary Miller, SDR Ventures. Many sellers of privately owned businesses overvalue their companies. This mistake is a major reason why businesses ...

While you can establish the value of many goods by offering them for sale, the contingent valuation method represents another method of establishing value. This method is especially useful for ...

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 ...