have changed under FASB Nos. 141R and 160. Goodwill consists of both the parent and the noncontrolling interest …. Noncontrolling interest includes goodwill and is treated as equity, rather than a liability. Consolidation is based on the fair value … recognized. After the controlling interest is reached, consolidation is required and goodwill is established. Any disposition of …

mainly driven by goodwill accounting. In more detailed analyses we find different directions (positive, negative and …

traditional discourse of goodwill towards the publics they serve. At a critical time for the public sector with inadequate funding … a web-transmitted values discourse which forefronts goodwill towards its clients. It also shows that the public and … private sectors take different approaches to goodwill. Originality/value – Strategists and communication specialists are …

, intellectual capital and goodwill. Findings – The lack of traction in the progress of accounting for people is due to several …

Purpose – The purpose of this paper is to identify a definition of goodwill related to how companies describe their … purchased goodwill. It focuses on whether there is any consistency in how firms define goodwill in practice in the first year of … on an analysis of how companies describe goodwill in purchase analyses related to company acquisitions. The empirical …

for goodwill and intangibles  …

’ (SMEs) reputation, engagement and goodwill (REG), including internet presence and following on social media, by an …

traditionally premised upon a publicly held assumption of goodwill for libraries and the societal benefits they represent. In order … areas of services marketing and value creation. Findings – Assumed goodwill is inadequate to the task of competing for …

goodwill, continues to be regarded as intangible. As a result its financial value is framed within formally …