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 ...

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 ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

When it’s time to sell your company or get new investors, valuation is the key parameter to success or disappointment. The first step is to quantify the value of assets and current financial ...

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 ...

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 ...

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 ...

Valuation refers to the process of determining the current worth of an asset or a company. It can be used to determine the fair market value of various items, from financial instruments like stocks ...