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 ...

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 ...

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 ...

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 ...