Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Goodwill is a kind of intangible asset; it ...

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact ...

Intangible assets are non-physical assets on a company's balance sheet. These could include patents, intellectual property, trademarks, and goodwill. Intangible assets could even be as simple as a ...

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 ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don’t tell the whole story of a company’s profits. They are based on accounting ...

When Tyson Foods acquired IBP for $4.6 billion last August, Tyson recorded $1.8 billion in goodwill, a bookkeeping entry that reflects the premium over IBP's book value that Tyson paid to buy out IBP.

Intangible assets are resources owned by a company that have value but no physical form. Common intangible assets within a company include patents, trademarks, goodwill and franchise licenses.

There is a lot of discussion these days about accounting for goodwill, especially with respect to accounting issues subsequent to its acquisition. This debate is driven by managerial criticisms of ...

As the Financial Accounting Standards Board considers additional interventions in the way public companies account for goodwill, they would do well to remember one of Hippocrates’ maxims for ...