There is a lot of discussion these days about accounting for goodwill, especially with respect to accounting issues subsequent to its acquisition. This debate is driven by managerial criticisms of ...

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 ...

When you feel good about something, you’re usually willing to pay more for it. It’s the same concept when a company considers acquiring another. As a result, acquiring companies are often willing to ...

The Securities and Exchange Commission (SEC) recently announced that United Parcel Service Inc. (UPS) has agreed to pay a $45 million penalty for materially misrepresenting its earnings by improperly ...

FASB is seeking comments on whether it should make changes to the accounting for certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. In an ...

The Financial Accounting Standards Board scrapped plans to consider new rules on how companies account for and disclose goodwill, a blow to businesses and investors that have sought improvements to ...

Company executives who were recently asked to weigh in on existing rules governing how companies account for goodwill in their financial statements say the standards have saddled them with unnecessary ...

We read with interest Jonathan Ford’s Inside Business column “FASB deserves praise for reopening question of goodwill accounting” (January 27), which confirms the misinformation regarding goodwill and ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. The question of how companies treat goodwill in their accounts has engaged the attention of America’s ...

Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): ...

The value of a business goes far beyond a collection of assets, inventories or a list of services. A whole series of intangible assets are usually a big part of it, including its brand name, its ...

Goodwill in accounting and investing is a term used to describe intangible assets that don't appear in hard numbers on a balance sheet. These can include a host of things that companies tend to value ...