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 ...

Goodwill is an intangible asset that arises when one company acquires another and pays more than the fair value of its net identifiable assets. Goodwill is an intangible asset created when a company ...

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 ...

Accountants have been wringing their hands for decades over how to treat a business’s goodwill—the value of customer loyalty, human capital, and synergies—when a company changes hands. Should it be ...

Professors Darrol Stanley and Michael Kinsman, authors of the October 2025 study “Excessive Valuation of Goodwill and Other Intangible Assets,“ set out to answer an interesting question: Do companies ...

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 ...

The End of 'Equitable' Goodwill? HB 521 Rewrites Business Valuation in Florida Divorces For lawyers and valuation experts, the statute marks a move from flexible, fairness-based analysis toward a ...

The total value of goodwill impairments recorded by U.S. public companies more than doubled in 2020 during the first year of the COVID-19 pandemic, according to a new study, and the same may happen ...

While all buyers look for a degree of figurative goodwill from advisory practice sellers, some financial advisors could reap tax savings by offering up that literal type of asset in the deal. Sales of ...