Discover how the pooling of interests method combined company balance sheets in mergers, why it was phased out, and what ...

Goodwill is an intangible asset that arises when one company acquires another and pays more than the fair value of its net identifiable assets. Goodwill is an intangible asset created when a company ...

When it’s time to sell your company or get new investors, valuation is the key parameter to success or disappointment. The first step is to quantify the value of assets and current financial ...

Professors Darrol Stanley and Michael Kinsman, authors of the October 2025 study “Excessive Valuation of Goodwill and Other Intangible Assets,“ set out to answer an interesting question: Do companies ...

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 ...

The End of 'Equitable' Goodwill? HB 521 Rewrites Business Valuation in Florida Divorces For lawyers and valuation experts, the statute marks a move from flexible, fairness-based analysis toward a ...

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 ...