When a company purchases another, it often pays more than the net fair value of the target's assets and liabilities. This excess is recorded as goodwill, an intangible asset reflecting brand strength, ...

Craig A. Jacobson, a director in the valuation & forensic services department of Citrin Cooperman & Company, discusses the most common situations in which goodwill is valued, the residual value and ...

NEW FASB STANDARDS prohibit the pooling-of-interests method of accounting for business combinations and require a purchase accounting method that does not allow goodwill amortization. The standards ...

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 ...

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 ...