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 ...

Divorce is challenging for any business owner, but for restaurant owners, it presents unique complexities—especially when determining the value of the business. A restaurant’s worth isn’t just about ...

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 ...

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 ...

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 ...

Getting your Trinity Audio player ready... Mark T. Osler Gary Miller, SDR Ventures. Many sellers of privately owned businesses overvalue their companies. This mistake is a major reason why businesses ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, ...