Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

That’s the gain UBS will record for buying Credit Suisse at a fraction of its book value. In a regulatory filing, UBS said the so-called negative goodwill would help absorb potential losses from the ...

Last month's article discussed Goodwill values in relation to the overall company's value and selling price. The intangible value in the nature of Goodwill is the value of the company's economic ...

Goodwill in business is an intangible asset that's recorded when one company is purchased by another. It's the portion of the purchase price that's higher than the sum of the net fair value of all of ...

All businesses are comprised of a variety of assets, both tangible and intangible. One intangible asset is goodwill. Goodwill is a term used in a general sense to represent intangible assets of 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 ...

In the month when the disappearance of heaven-only-knows how many billions worth of goodwill from FTSE 100 companies has been acknowledged, we should all be sure we understand this difficult concept.