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 ...

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 ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, ...

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 ...