the goodwill accounting Understanding Goodwill in Accounting 1. Introduction to Goodwill According to the business dictionary, goodwill is: ‘an intangible asset, such as the advantage or benefit which is expected to be derived from a favorable reputation, business location, or business custom’. Goodwill is the excess of purchase consideration – the purchase price (cash and non-cash adjustments) and the value of equity interest acquired when […]
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