Business valuation is the process of estimating the value of a business or company. It is often used for mergers or ...

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 ...

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 ...

Divorce is challenging for any business owner, but for restaurant owners, it presents unique complexities—especially when determining the value of the business. A restaurant’s worth isn’t just about ...

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 ...