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 ...

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 ...

Sometimes a retail business is more than the sum of it's parts. It's not uncommon for a business owner to sell his business for more than the value derived from experts and analysts. The difference ...