Jeff Bartel, Chairman & Managing Director of Hamptons Group, LLC, an alternative investment & strategic advisory firm headquartered in Miami. To continue ...

On March 31 2004 the International Accounting Standards Board (IASB) issued IFRS 3 "Business Combinations" (replacing IAS 22 "Business Combinations"). Accompanying revisions were also made to IAS 36 ...

In recent times, many large corporations in India and abroad have recorded significant charges on account of goodwill impairment. This brings to centre stage the initial accounting of goodwill and its ...

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

Goodwill refers to non-physical assets that can increase a company's market valuation. It comes in a variety of forms, including reputation, brand, domain names, intellectual property, commercial ...

The value of a business goes far beyond a collection of assets, inventories or a list of services. A whole series of intangible assets are usually a big part of it, including its brand name, its ...

IFRS 3 requires that businesses do not amortise purchased goodwill, but insteadconduct an annual impairment review to assess the carrying value of thegoodwill held on the balance sheet. The effect on ...

This reporting season is the first in which many of the mergers and acquisitions completed in the past two years must be reported under international accounting standards. Buyers can no longer ...

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Charlene ...