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 ...

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 ...

It's not uncommon to find goodwill listed on a corporate balance sheet. Unlike cash or inventory, goodwill isn't easily liquidated and it's not something you can see. Goodwill represents the excess ...