Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Goodwill is a kind of intangible asset; it ...

The heads of two major accounting standard-setters said they hope to streamline rules on goodwill accounting, despite their boards largely disagreeing on the key issue of whether companies should be ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don’t tell the whole story of a company’s profits. They are based on ...

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 ...

There is a little-known asset – personal goodwill – that is present in certain types of businesses and can potentially provide a significant tax benefit when identified as part of a transaction. This ...

NEW YORK, Dec. 8, 2021 /PRNewswire/ -- CFA Institute, the global association of investment professionals, calls for a global approach to goodwill accounting, as diverging accounting standards could ...

Early this year, the Financial Accounting Standards Board (FASB) eliminated Step 2 of the goodwill impairment test in an effort to simplify the process for financial reporting units. The change allows ...

As the Financial Accounting Standards Board considers additional interventions in the way public companies account for goodwill, they would do well to remember one of Hippocrates’ maxims for ...

Jeff Bartel, Chairman & Managing Director of Hamptons Group, LLC, an alternative investment & strategic advisory firm headquartered in Miami. To continue ...

Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...

It wasn't supposed to happen, but gains from new accounting rules seem to have helped some companies, at least temporarily, on the stock market. Analysts and others in the industry expected the rules, ...

An effort to reduce complexity and a potentially challenging debate are imminent for FASB as board Chairman Russell Golden nears the end of his term. Golden, whose term concludes on June 30 of next ...