Goodwill in the accounting context represents amounts paid in excess of the fair value of the identifiable net assets … for a business acquisition. The accounting for goodwill has long been a subject of debate and remains so today. Indeed …, the guidance for goodwill accounting has been significantly revised twice since 2001 (2001 and 2011). Despite these recent …

This paper evaluates whether alternative methods of subsequent accounting for goodwill result in accounting numbers … goodwill. In this paper, we (1) summarize the current debate over subsequent accounting for goodwill, (2) empirically examine … the decline in goodwill value under the amortization-and-impairment and impairment-only regimes, and (3) empirically …

Goodwill : meaning and relevance -- The valuation of the internally generated goodwill snd its breakdown -- Business … goodwill and corporate goodwill -- Goodwill and competitive heterogeneity : system goodwill, positional goodwill and firm … capabilities -- Valuation of unrecorded intangible assets and reduced goodwill -- Integration of the different breakdown approaches. …

1. An overview -- 2. What is goodwill? -- 3. Internally generated Goodwill : 'Alice-in-wonderland' accounting -- 4 …. Purchased goodwill : historical treatment -- 5. Impairment : the current conventional wisdom -- 6. The Market Capitalization …